Supreme Court · 1961 INSC 57 · Decided 22 February 1961

Commissioner of Income-Tax, Andhra Pradesh v. M/S. Bhikaji Dadabhai & CO.

Court: Supreme Court of India
Citation: 1961 INSC 57 · [1961] 3 S.C.R. 923
Case number: CIVIL APPEAL No. 434/1960
Decided: 22 February 1961
Bench: J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
Outcome: Appeal(s) allowed
Case type: Civil
Acts & sections cited: Income Tax Act Section 40

Headnote

SUPREME COURT REPORTS COMMISSIONER OF INCOME-TAX, ANDHRA PRADESH v. M/S. BHIKAJI DADABHAI & CO. 923 (J. L. KAPUR, M. HrnAYATULLAH and J. C. SHAH, JJ.) Income-tax-Assessment proceedings pending-Hyderabad Inc 1 odme-tax Act repealed-Penalty, whether. an additional tax-If '· .. t cou be The Income-tax Officer found that the respondents' books of accounts were unreliable and after assessing income for Fasli year 1357, corresponding to the year 1946-47, issued notice to the respondents on December 22, 1949, under s. 40 of the Hyderabad Income-tax Act to show cause why penalty

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