Supreme Court · 1968 INSC 195 · Decided 19 August 1968
Balchand v. Income-Tax Officer, Sagar
- Court
- Supreme Court of India
- Citation
- 1968 INSC 195 · [1969] 1 S.C.R. 704
- Case number
- CIVIL APPEAL No. 640/1966
- Decided
- 19 August 1968
- Bench
- J.C. SHAH, V. RAMASWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23(3), 148, 34
Headnote
V. INCOME-TAX OFFICER, SAGAR All/?USt 19. 1968 LJ .. c. SHAii AN"D v. RAMASWAMI, JI.] lncome../ax Act (II of 1922), s. 34 and Income.tax Act (43 of 1961), 148-Assessment n1ade by lncon1e-Tax Ofjicer-t·11rrher return rlie.re­ after by assessee-Whether such return should be of the Income-tax Act. 1922. Thereafter, on June 24, 1959, the Income-Tax Officer issued a notice of reassessment under s. 34 requiring the appellant to submit a return of his income assessable for the year ending March 31. 1946 ou the ground that the income of the appellant had escaped
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