Supreme Court · 1991 INSC 197 · Decided 20 August 1991
Central Provinces Manganese ORE. CO. LTD. v. I.T.O., Nagpur
- Court
- Supreme Court of India
- Citation
- 1991 INSC 197 · [1991] 3 S.C.R. 627
- Case number
- CIVIL APPEAL No. 565/1976
- Decided
- 20 August 1991
- Bench
- KULDIP SINGH, K. RAMASWAMY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227; Income Tax Act Section 147(a), 148
Headnote
PROVINCES MANGANESE ORE. CO. LTD. A v. I.T.O., NAGPUR AUGUST 20, 1991 [KULDIP SINGH AND K. RAMASWAMY. JJ.J B Income Tax Act, 1961: Sections 147(a) and 148-Reassessment­ Assessee exporting manganese ore-Customs authorities detecting under-invoicing-Whether a valid reason for income-tax of. The appellant, a non-resident company, was carrying on the busi­ ness of exporting manganese ore, and was assessed to income-tax for the assessment year 1953-54. Subsequently, on coming to know that pro­ ceedings for under-invoicing were pending against the appellant
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