Supreme Court · 1993 INSC 78 · Decided 3 March 1993
Chhathu Ram and ORS. ETC. ETC. v. Commissioner of Income Tax, Bihar, Patna and ORS.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 78 · [1993] 2 S.C.R. 179
- Case number
- CIVIL APPEAL No. 1453/1980
- Decided
- 3 March 1993
- Bench
- B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 155(3), 256(1), 23(3)
Headnote
ORS. ETC. ETC. A v. COMMISSIONER OF INCOME TAX, BIHAR, PATNA AND ORS. MARCH 3, 1993 (B.P. JEEVAN REDDY AND N. VENKATACHALA, JJ.) B Indian Income Tax Ac4 1922: Sections 34(1A), (JB), (JD), 35(6)-Settlenuml-74.ssessment years 194().41to1947-48-0ffer of settlement of escaped'incom~rder ai:cepting C deduction of excess profits tax al­ lowed earlier-Whether barred by settlement. The appellants-assessees were assessed as individuals under Section D 23(3) of the Indian Income Tax Act, 1922, for the assessment year 1942-43. The incomes assessed included the cash credits in their personal
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