Supreme Court · 1960 INSC 140 · Decided 2 September 1960
Bhopal Sugar Industries LTD. v. The Income-Tax Officer, Bhopal
- Court
- Supreme Court of India
- Citation
- 1960 INSC 140 · [1961] 1 S.C.R. 474
- Case number
- CIVIL APPEAL No. 407/1956
- Decided
- 2 September 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 133, 226
Headnote
COURT REPORTS [ 1961] i96o direction is given under s. 8(2), there is not.bing in that provision which prevents rectification of that ordn. ~(;~, ~>~~ By sub-s. (4) of s. 8 of the ln\'cstiga.tion Act, the "· findi11gH recorded by the Commission in cases or points Thr & 2 f I I T A 1 I • c 00 , 1 ., nangalvi(' ~. 5 o t le ncorue ~~ ct. twas con1petcnt t- icre- 0 ... _ fore to the Income I ax Officer to reopen the assess. """" 1. ment proceedings not w ithslll.nding any lapse of time and the prev ions
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