Supreme Court · 1976 INSC 210 · Decided 3 September 1976
Commissioner of Income Tax, Kanpur v. M/S. J. K. Commercial Corporation LTD. ETC.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 210 · [1977] 1 S.C.R. 512
- Case number
- CIVIL APPEAL No. 1580/1971
- Decided
- 3 September 1976
- Bench
- HANS RAJ KHANNA, N.L. UNTWALIA, JASWANT SINGH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23A, 23(3)
Headnote
c D E F G H Income Tax Act (11 of 1922), ss. 23A and 35(1)-Whether income tax o{fi- · cer has power under s. 35 ( 1) to rectify an order passed under s. 23A. Section 23A, Income Tax Act, 1922, confers power on the Income Tax Offi~r to assess Companies to super-tax on their undistributed In the present case, subsequent to the passing of the orders of asscssmen~, the Income Tax Officer passed orders under s. 23A of the Income Ta.x Act, 1922, asking the respondent-companies to pay certain amounts of additional super-tax on the undistributed profit. Thereafter, under s. 35 (I),
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