Supreme Court · 1964 INSC 234 · Decided 27 October 1964
Commissioner of Income-Tax, Madras v. S. Raman Chettiar
- Court
- Supreme Court of India
- Citation
- 1964 INSC 234 · [1965] 1 S.C.R. 883
- Case number
- CIVIL APPEAL No. 1096/1963
- Decided
- 27 October 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34, 22
Headnote
E F G COMMISSIONER OF INCOME·TAX, MADRAS v. S. RAMAN CHETTIAR October 27, 1964 (K. SUBBA RAo, J. c. SHAH AND s. M. Snoo JI.) Indian Income-tax Act (11 of 1922), ss. 22(3) and 34-Invalid notice under s. 34--Return submitted-Subsequent proceedings under s. 34-If can be taken ignoring return. The Income-tax Officer dropped proceedings [or the former year and determined the net taxable income for the latter year. The assessee appealed first to the Appellate Assistant Commissioner ar.d then to the Appellate Tribunal. The Tribunal allowed the appeal in part, held that a portion of the
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