Supreme Court · 1967 INSC 153 · Decided 18 July 1967
Bhanji Bagawandas v. Commissioner of Income-Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1967 INSC 153 · [1968] 1 S.C.R. 17
- Case number
- CIVIL APPEAL No. 1984/1966
- Decided
- 18 July 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(1)(a)
Headnote
BAGAWANDAS v. COMMISSIONER OF INCOME-TAX, MADRAS July 18, 1967 (J. C. SHAH, S. M. SIKRI AND V. R.\MASWAMI, JJ.) 17 Indian Income-tax Act (11 of 1922), ss. 34 and 66(1)-Income Tax (Amendment) Act, 1959, S .. 2-Appellate Assistant Cl?fflmissioner holding that cash CTedit appeanng on first day 34('1) (a) for 1948-49 issued in 1958-Limi­ tation whether to be considered in the light of Amending, Act of C 1959-Hiah Court in reference whether can consider effect of Amend· ing A'Ct when question not directlii referred. There was a cash credit In November 13, 1947, In the
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