Supreme Court · 1971 INSC 26 · Decided 21 January 1971
Chhugamal Rajpal v. S. P. Chaliha & ORS.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 26 · [1971] 3 S.C.R. 442
- Case number
- CIVIL APPEAL No. 1311/1967
- Decided
- 21 January 1971
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227; Income Tax Act Section 147, 148, 151
Headnote
v. S. P. CHALIHA & ORS. January 21, 1971 (J. C. SHAH, C.J., K. S. HEGDE AND A. N. GROVER, JJ.J Income-tax Act, 1961, s. 147, 148 and 151-lssue of notice under s. 148-Assessment of escaped income-Requirement of s. 147(a) and (b) must be satisfied and reasons recorded before the issue of notice firm, filed its return of income for the .assessment year 1960-61 and subsequently produced before the Income· :tax Officer its relevant books of accounts and papers. It also produced before him the statement showing various creditors from whom it had borrowed on Hundis during the
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