Supreme Court · 1995 INSC 329 · Decided 2 May 1995
Commissioner of Income Tax, Jullundur v. Ajanta Electricals, Punjab
- Court
- Supreme Court of India
- Citation
- 1995 INSC 329 · [1995] 3 S.C.R. 1083
- Case number
- CIVIL APPEAL No. 2636/1977
- Decided
- 2 May 1995
- Bench
- B.P. JEEVAN REDDY, G.T. NANAVATI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 139(2)
Headnote
OF INCOME TAX, JULLUNDUR A v. AJANTA ELECTRICALS, PUNJAB MAY 2, 1995 [B.P. JEEVAN REDDY AND G.T. NANA VAT!, JJ.) B Income Tax Act, 1961: --' Sectio11 139(2)--Proviso (As it stood prior to its deletion on 1.4. I989 )-- Object and inte1pretatio11 of-Income Tax Retum-Extension of time for C applied-Code of Civil Proce­ dure, 1908. Words a11d Phrases : 'Extend'-Meaning of-Section 139(2)-- D Proviso-Income Tax Act, 1961. . · The respondents, a partnership firm and its partners, were issued notices under Section 139(2) of the Income Tax Act, 1961 requiring them to me their
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