Supreme Court · 1993 INSC 302 · Decided 21 September 1993
Cit Madras and ANR. v. Dalmia Cement (Bharat) LTD.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 302 · [1993] SUPP. 2 S.C.R. 369
- Case number
- CIVIL APPEAL No. 745/1976
- Decided
- 21 September 1993
- Bench
- B.P. JEEVAN REDDY, S.P. BHARUCHA (2-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 24, 24(3), 66(1), 23(2)
Headnote
B Income Tax Act, 1922: Ss.24.3()-Retwn of Loss-/. TO. Communicat­ ing to assessee of his taking no cognizance of retums on ground of retums being time ba1red-Effect of-Fonnal order by I.TO. notifying loss-Whether imperative for maintainability of appeal-Matter refe1red to larger Bench. C The showing losses. The Income Tax Officer communicated to the assessee that no cognizance of the returns could be taken as the same were barred by time. For the assessment years 1960-61and1961-62 D the assessee filed returns showing losses after bringing forward and setting off losses of the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)