Supreme Court · 1976 INSC 154 · Decided 7 May 1976
Commissioner of Agricultural Income Tax, Trivandrum v. SMT. Lucy Kochuvareed
- Court
- Supreme Court of India
- Citation
- 1976 INSC 154 · [1976] SUPP. 1 S.C.R. 657
- Case number
- CIVIL APPEAL No. 793/1971
- Decided
- 7 May 1976
- Bench
- A.C. GUPTA, JASWANT SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34, 35
Headnote
bF AGRICuLTURAL iNcoME TAX, A TRIVANDRUM v. Sl\H. LUCY KOCHUVAREED • May 7, 1976 B • " [A. C. GUPTA AND JASWANT SINGH, JJ,J ,, " Kera/a Agricultural Income Tax Act, 1950, ss. 34 and 35-Rt1'isio1111l power of Con1n1issioner and assessi11g 'escaped assessn1en1', scope of. the maUer, allowed such deductions as he thought proper. The appellant-Commissiouer, in exercise of c his revisional powers under s. 34, Kerala Agricultural Income Tax Act, 1950, issued notice to the respondent (widow of the asoessee) proposing to revise the assessment on the ground that the
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