Supreme Court · 1997 INSC 540 · Decided 8 July 1997
Commissioner of Income Tax, Kanpur v. Nitya Nano Devkinandan
- Court
- Supreme Court of India
- Citation
- 1997 INSC 540 · [1997] SUPP. 1 S.C.R. 575
- Case number
- CIVIL APPEAL No. 111/1982
- Decided
- 8 July 1997
- Bench
- S.C. AGRAWAL, D.P. WADHWA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 184(7), 185(3), 185
Headnote
Income Tax Act, 1961-Sections 184(7), 185(3), (4), 263- Revision-Order u/s. 185(4)-Scribing of certificate u/s. 185(4) of the Act that A B the [inn stands registered for subsequent years-Whether results in an order, C revisable u/s. 263 of the Act-Held, Yes. The respondent, assessee firm was and continued to be treated as a registered firm upto the assessment year 1973-74, when a show cause notice u/s. 263 of the Act was issued, requiring the assessee D firm to show cause as to why the registration granted to it u/s. 184(7) in respect of the assessment years 1972-73 and
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