Supreme Court · 1984 INSC 53 · Decided 5 March 1984
Bhagwan Das Sita Ram v. Commissioner of Income-Tax
- Court
- Supreme Court of India
- Citation
- 1984 INSC 53 · [1984] 3 S.C.R. 100
- Case number
- CIVIL APPEAL No. 1168/1973
- Decided
- 5 March 1984
- Bench
- V.D. TULZAPURKAR, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 25A
Headnote
DAS SITA RAM ·-,_- v. .,.- . ~ - . o COMMISSIONER OF INCOME-TAX . I March15, 1984 t. . . [V.:0. TuLZAPURKAR AND SABYASACHl MUKHARJI, JJ.) - } ~)- IncOme-taX Act, '1922..:._s. 22 and s. 23 read with second provi'so to s~S. :c: · (6) cf S. 34....--/nterpretation of-When assessnient do not become invalid. Bar of limitation lifts in case of direction ~ Trib~izQ/~When· Ond on whom Tribunal can issue direction. · ,._ •. Words and Phrases-"any·person" in ~econd proviso to sub-s. (3) ofs. 34- D Scope of must be a Person wl:zo would be liable
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