Supreme Court · 1962 INSC 375 · Decided 12 December 1962
Commissioner of Income-Tax, Madras v. Janabha Muhammad Hussain Nachiar Ammal
- Court
- Supreme Court of India
- Citation
- 1962 INSC 375 · [1964] 1 S.C.R. 137
- Case number
- CIVIL APPEAL No. 509/1958
- Decided
- 12 December 1962
- Bench
- S.K. DAS, J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH, RAGHUBAR DAYAL (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 31, 34
Headnote
S.C.R. SUPREME COURT REPORTS 137 C...OMMISSIONER- OF INCOME.TAX,~· .\' MADRAS JANABHA. l\1UHAMMAD HUSSAIN NACHIAR Al\1MAL (S; K: DAS,J. L. KAPUR, A. K. SARKAR, M. IfIDAYATULLAH and RAGIIUBAR DAYAL, JJ.) Income-tax-Escaped income-Failure to submit retunl.- - Kotice to (11,,o/1922), •· 34, as amended.· . , · . - - .. - In th~ year of acrouut relevant to the aSl!essment year 1942- 43, the assessee received Rs. 9,180{-, but submitted no return -of her income. On July 25, 1949, the Income-tax Ofhcer, on receipt of definite information
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