Supreme Court · 1971 INSC 265 · Decided 24 September 1971
Commissioner of Income-Tax, Bangalore v. C. M. Jaffar Khan (Deceased) Represented BY His Widow Rahamathunnisa Begum
- Court
- Supreme Court of India
- Citation
- 1971 INSC 265 · [1972] 1 S.C.R. 908
- Case number
- CIVIL APPEAL No. 1306/1967
- Decided
- 24 September 1971
- Bench
- C.A. VAIDYIALINGAM, P. JAGANMOHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Mysore IncomNax Act 1923, s. 48-Refund granted by Income-tax Officer under section is an 'assessment'-Jnco1ne profits and gains for previous year ending 31st March 1949 asses1ed under Mysort Act not liable to be assessed under IndiGn Income-tax Act 1922 by virtue of Pan B States Paragraph 5 ( l )-Section 34 of Indian Aco has no applicability to income covered by said paragraph-­ Words 'such income profits and gains' in pc.ragraph, interpretation of. The assessee was a partner in a registered firm. The firm filed its income-tax return for the period ending
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)