Supreme Court · 1967 INSC 152 · Decided 18 July 1967
Commissioner of Income-Tax, Gujarat v. A. Raman & Company
- Court
- Supreme Court of India
- Citation
- 1967 INSC 152 · [1968] 1 S.C.R. 10
- Case number
- CIVIL APPEAL No. 768/1966
- Decided
- 18 July 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 147
Headnote
OF INCOME-TAX, GUJARAT A v. A. RAMAN a COMPANY July 18, 1967 [J. C. SHAH, S. M. SIKRI AND V. llAMASWAMI, JJ.) Indian Income-tax Act, 1961. s. 147-Conditions for the exercise of power to re-open assessnient. Constitution of India. 1950. Art. 226-Powers of High Court to issue writ when partners who were managers of their respective Hindu Undivided Families. The firm sold its goods to the aforesaid families· and the families again sold the goods on their own account. In income-tax proceedings for the years 195\1- 60, 1960-61 and 1961-62 the firm and the Hindu Undivided
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)