Supreme Court · 1971 INSC 23 · Decided 21 January 1971
Commissioner of Income Tax, Calcutta v. Burlop Dealers LTD.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 23 · [1971] 3 S.C.R. 410
- Case number
- CIVIL APPEAL No. 649/1967
- Decided
- 21 January 1971
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(1)(a), 34, 34(1)
Headnote
OF INCOME TAX, CALCUTTA A v. BURJ.,OP DEALERS LTD. January 21, 1971 [J. C. SHAH, C.l, K. S. HEGDE AND A. N. GROVER, JI.] B Income-tax Act, 1922, s. 34(1) (a)-Scope of-As,essee disclosing primary facts necessary· for assessment-Duty of Income-tax Officer to draw necessary inferences. a partnership agree­ ment. The Income-tax Officer accepted the return and included only half of the profit in the joint venture in computing the assessee's total income. In the next assessment year the assessee filed a return accompanied by a profit 'and loss account and claimed that it
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)