Supreme Court · 1975 INSC 210 · Decided 12 September 1975
C. T. O. Moradabad v. H. Farid Ahmed & SONS.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 210 · [1976] 1 S.C.R. 776
- Case number
- CIVIL APPEAL No. 95/1971
- Decided
- 12 September 1975
- Bench
- V.R. KRISHNA IYER, S. MURTAZA FAZAL ALI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
MORADABAD v. H. FARID AHMED & SONS. September 12, 1975 [V. R. KRISHNA IYER AND S. MURTAZA FAZAL ALI, JJ.J U.P. Sales Tux Act, Section 7A and 7(3) and rule 41(3) of the Rules-­ provisional best judgn1ent assess1nc11t, if could be n1ade when assessee filed a return. By an order dated 31st to make a provisional assessment in respect o.f the portion of the assessment year 1968 concerned purporting to act under section 7A of the U.P. Sales Tax A.ct. The respondent challenged the same before the High Court prayjng that the sales..tax officer had no jurisdiction to make a
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