Supreme Court · 1967 INSC 43 · Decided 24 February 1967
Commissioner of Income-Tax Bihar and Orissa v. Manager, Court of Wards Estate, Bettiah
- Court
- Supreme Court of India
- Citation
- 1967 INSC 43 · [1967] 2 S.C.R. 748
- Case number
- CIVIL APPEAL No. 1172/1965
- Decided
- 24 February 1967
- Bench
- M. HIDAYATULLAH, J.M. SHELAT, G.K. MITTER (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 289, 296; Income Tax Act Section 261, 41(I)
Headnote
Practice and Procedure-Tax liabi/iry-LiabiUty dependent on OIU­ come of litigation-Assessment made while title suit was pending-Hlgli Court setting aside assessment-Propriety of-Procedure to bt foUowtd. B During the pendency of a s1•it by a penon claiming lb be the heir of the Bettiah Manager, Court C of Wards, the Income Tax Officer made an assessment on the Manager. Jn those proceedings the State of Bihar and the Manager claimed that the estate had ves!ed in the State by escheat and therefore the income was not liable to tax. The Jncome4ax Officer. the Appellate Assistant
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)