Supreme Court · 1970 INSC 10 · Decided 2 February 1970
Champa Kumari Singhi & ORS. v. The Member Board of Revenue, West Bengal and Others
- Court
- Supreme Court of India
- Citation
- 1970 INSC 10 · [1970] 3 S.C.R. 467
- Case number
- CIVIL APPEAL No. 564/1968
- Decided
- 2 February 1970
- Bench
- M. HIDAYATULLAH, J.C. SHAH, K.S. HEGDE, A.N. GROVER, A.N. RAY, I.D. DUA (6-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 133(1); Income Tax Act
Headnote
' . Indian Income.Tax Act (ll of 1922), ss. 46 and 47-Liability agreed to be .~id by instclments, and in default of single instalment entire balanc:e. exigible-Asressment orders in terms. of agreement-Demand notices- issu£'d-Default after more than one year of the default but before the last instalment due-Whether claint bc·rred. An agreement was signed between the Revenue and the assessees fix ... ing the assessees' income-tax liability for several past years, and fixing instalments for its payment. The last
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