Supreme Court · 1970 INSC 103 · Decided 23 April 1970
Commissioner of Income-Tax, Mysore v. Segu Buchiah Setty
- Court
- Supreme Court of India
- Citation
- 1970 INSC 103 · [1971] 1 S.C.R. 352
- Case number
- CIVIL APPEAL No. 235/1967
- Decided
- 23 April 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 22(2)
Headnote
B • Income-tax Aci ( 11 of 1922},~ .. ,22, ],3 and 27-Non-compUance with notices under s . . 22(2) and s. 22:(4 )-Besi judgment· assessme11r under s. 23(4)-Sufjicient cause for non-compliance shown only with respect notices under s. ·22(4)-/f assessment can be re-opened under s. plied with by the respondent (assessee) and the Income-tax Officer issued notices under 's. 22(4) .. Sin·ce they were also· not complied with the · Income.tax ·amcer !flade a best judgment assessment under s. 23 ( 4). Thereupon, the assessee applied under s. 27 for
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