Supreme Court · 1970 INSC 153 · Decided 11 August 1970
Commissioner of Income-Tax, Delhl (Central) New Delhi v. M/S. Singh Engineering Works (P) LTD. Kanpur
- Court
- Supreme Court of India
- Citation
- 1970 INSC 153 · [1971] 1 S.C.R. 769
- Case number
- TAX REFERENCE CASE No. 1/1969
- Decided
- 11 August 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Case type
- Tax
- Acts & sections cited
- Income Tax Act
Headnote
F G 7ti9 COMMISSIONER OF INCOME-TAX, DELHl (CENTRAL) NEW DELHI v. M/S. SINGH l!:NGlNEERING WORKS (P) LTD. KANPUR Aug.ust 11, 1970 (J. C. SHAH, K. S. HEGDE AND A. N. GROVER, JJ.j ftlcome-tax Act \43 of 1961), ss . . 212, 273 and 297 (2)(g)-Proceed­ ingl' under s. 18-A of the payments of tax for asse;sment years 1960-61 and 1961-62. The assessee made his own estimates of the tax for the two yl.!ars and paid the amounts. But th:::n the assessee filed returns of income for the two years, the Income-tax. Officer assessed the total income of the assessee on January 21,
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