Supreme Court · 1964 INSC 100 · Decided 31 March 1964
Banarasi Devi v. Income-Tax Officer, Calcutta
- Court
- Supreme Court of India
- Citation
- 1964 INSC 100 · [1964] 7 S.C.R. 539
- Case number
- CIVIL APPEAL No. 142/1963
- Decided
- 31 March 1964
- Bench
- K. SUBBA RAO, J.C. SHAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(1)
Headnote
SUPREME COURT REPORTS 539 BANARASI DEVI v. INCOME-TAX OFFICER, CALCUTTA [K. SUBBA RAO, J. C. SHAH AND S. M. Snau, JJ.J Income-tax Act, (11 of 1922), as amended by Income-tax (Amendment) Act (1 of 1959) s. 4-Fiscal enactments-Inter­ pretation of-"lssued" in s. 4 of the Amending was payable by her. On April 2,1956, the appellant was ,;erved with a notice dated March 19, 1956, under s. 34(1) of the Income-tax Act, 1922, on the ground of escaped assessment. The date of the notice fell within' 8 years from the end of the relevant assessment year i.e. March 31, 1948, but it
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