Supreme Court · 1979 INSC 114 · Decided 4 May 1979
Commissioner of Income Tax (Central) Calcutta v. B. N. Bhattacharjee & ANR.
- Court
- Supreme Court of India
- Citation
- 1979 INSC 114 · [1979] 3 S.C.R. 1133
- Case number
- CIVIL APPEAL No. 454/1979
- Decided
- 4 May 1979
- Bench
- V.R. KRISHNA IYER, V.D. TULZAPURKAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- IPC; Income Tax Act Section 277
Headnote
Income Tax Act, 1961 (43 of 1961)-Ss. 245A-245M-Scope, purpose and \, /. obiect of-Procedure and powers of Settlement CommiJsion-Settlen1ent Com- <1 ~ mLuioner whether a tribunal. ' Words & Phrases-'Preferred an appeal'-S.245M(l) proviso !11co1ne Tax B Act, 1961-Meaninz of. C .. • technoloo to be on same wave length for legislative policy to find fulfilment in th~ enacted text. A large sum of Rs. 30 lakhs in cash having been recovered from the respon­ de-nt in pursuance to a search by the Income Tax Officials his assessments f0r the yearn 1962-63 to 1972-73 were
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