Supreme Court · 1969 INSC 42 · Decided 14 February 1969
Commissioner of Income-Tax, Kerala v. M/S. Manick Sons
- Court
- Supreme Court of India
- Citation
- 1969 INSC 42 · [1969] 3 S.C.R. 708
- Case number
- CIVIL APPEAL No. 2459/1966
- Decided
- 14 February 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 33
Headnote
OF INCOME·TAX, KERALA v. MIS. MANICK SONS February 14, 1969 ). C. SH,l\H, V. RAMASWAMI AND A. N. GROVER, JJ.j Income-tax Act, 1922, s. 33-Tribunal's Jowers-Tribunal cannot amalgamate income of two assessment years an divide It equally betwe•n them-Cannot take undertaking from year 1952-53 the Income-tax Officer added a certain ntnount to the assessec's returned incotnc. as income from undis· closed sources. For the 05'C>.sment year 1953-54 a still larger amount was added on account of unexplained cash credits. The Income-tax Appellate Tribunal when
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