Supreme Court · 1966 INSC 199 · Decided 3 October 1966
Commissioner of Income-Tax, Calcutta v. Bidhu Bhushan Sarkar (Dead) Through His Legal Representative Mihir Kumar Sarkar
- Court
- Supreme Court of India
- Citation
- 1966 INSC 199 · [1967] 1 S.C.R. 685
- Case number
- CIVIL APPEAL No. 401/1965
- Decided
- 3 October 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 5(7A), 34, 22(2)
Headnote
Income-tax Act, 1922, ss. 5(7A), 34-Proceeding pursuant to notice under s. 34 "filed" by Additional Income-tax Officer as another prloceed­ ing for same year pending before Principal income-tax Officer-Latter Issuing another notice under s. 34-Whether proceeding still pending-Whether second notice and assessment thereafter val/4- Whether transfer under s. 5(7A) only possible when proceedings pend­ ing-Notice under s. 34 iust before expiry of eight years-Assessment completed within one year thereafter-Whether valid or barred by limit~ tion. In
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)