Supreme Court · 1981 INSC 117 · Decided 21 July 1981
Beharilal Ramcharan v. Income-Tax Officer, Special Circle B Ward, Kanpur and ANR.
- Court
- Supreme Court of India
- Citation
- 1981 INSC 117 · [1982] 1 S.C.R. 1
- Case number
- CIVIL APPEAL No. 2367/1976
- Decided
- 21 July 1981
- Bench
- P.N. BHAGWATI, A.P. SEN, E.S. VENKATARAMIAH (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 226(3)(i), 226(3)
Headnote
• BEHARILAL RAMCHARAN v. INCOME-TAX OFFICER, SPECIAL CIRCLE 'B' WARD, KANPUR AND ANR. July 21, 1981 [P.N. BHAGWATI, A.P. SEN AND E.S. VENKATARAMIAH JJ.J Income· Tax Act 1961-Seclion 226(3) (i)-Scope of-Notice issued to osse­ ssee in default did not specify amount of tax payable by bollhd to give opportunity of A B c being heard before rejecting aifidavit and declaring him responsible for tax. D On May 21, 1966 the Income Tax Officer issued a notice to the petitioners under section 226 (3) (i) of Income Tax Act, 1961, stating that according to the books of
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