Supreme Court · 1971 INSC 235 · Decided 2 September 1971
C.I.T., West Bengal Ii, Calcutta v. M/S. Electro House
- Court
- Supreme Court of India
- Citation
- 1971 INSC 235 · [1972] 1 S.C.R. 589
- Case number
- CIVIL APPEAL No. 2376/1968
- Decided
- 2 September 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1), 33B, 26A
Headnote
F G H C.I.T., WEST BENGAL II, CALCUTTA v. M/S. ELECTRO HOUSE September 2, 1971 (K. S. HEGDE AND A. N. GROVER, JJ.J 589 Income-tax Act (11 of 1922), s. 338--Whether jurisdiction of Com- 111issio11er depends on issue of proper notice to assessee, The Commissioner of Income-taJC found that the He therefore proceeded against the assessee under s. 33B of the Incomc~tax Act, 1922, after issuing noti~e to the assessee. The High Court, on re'ference, held that the notice was not valid and that therefore, the Commissioner had no jurisdiction to proceed with the enquiry. Allowing
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