Supreme Court · 1968 INSC 203 · Decided 21 August 1968
Baladin Ram v. Commissioner of Income-Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 203 · [1969] 1 S.C.R. 800
- Case number
- CIVIL APPEAL No. 663/1966
- Decided
- 21 August 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34
Headnote
Indian lncom'-la.x Act, 1922, s. 2( I) Gnd 34(1) (al-Assessment of int:cnne escaping assessment-Applicability of s. 34( 1) (a)-Depo.rils assessed ar; reprPsenting inconie from undisclosed sources-Previous year for. . l"he asscc;sce--a Hindu undivided fa1nily (-) \Vas a~scsscd in 194445 for return \\ras from iron foundry business and properly, and income from these sources only was taken into account in the original assessment. The asscsscc through a son of the karta was also a partner in the firm Raj Narain Durga Prasad. The accounting year of the firm ended on April I, 1944 and the
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