Supreme Court · 1979 INSC 250 · Decided 27 November 1979
C.I.T Central, Calcutta v. National Taj Traders
- Court
- Supreme Court of India
- Citation
- 1979 INSC 250 · [1980] 2 S.C.R. 268
- Case number
- CIVIL APPEAL No. 171/1973
- Decided
- 27 November 1979
- Bench
- V.D. TULZAPURKAR, E.S. VENKATARAMIAH (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 33B
Headnote
Income Tax Act, 1922, Section 33B-Constructi'on of section 33B wit# parti-· cular bearing on the scope of the appellate powers of the Tribunal under sub­ section 4 thereof and the effect ·of sub-section 2(b) on sub section (4)- ... I ,, , t • • Whether sub section 2(b) the appellate por.;ers of the Tribunal under sub section 4. "f- in respect of the accounting years ending March 31, 1957 and March 195!~ respectively on the voluntary returns submitted by the respondent, the Income Tax Officer 'E' Ward District TI (1) Calcutta completed the assessment for
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