Supreme Court · 1964 INSC 239 · Decided 30 October 1964
Commissioner of Income-Tax, New Delhi v. Rao Thakur Narayan Singh
- Court
- Supreme Court of India
- Citation
- 1964 INSC 239 · [1965] 1 S.C.R. 990
- Case number
- CIVIL APPEAL No. 954/1963
- Decided
- 30 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
Headnote
OF INCOME-TAX, NEW DELm A v. RAO 1HAKUR NARAYAN SINGH October 30, 1964 (K. SUBBA RAo, 1, C. SHAH ANDS. M. SIKRI JJ.) Income-tax Act, 1922 (II of 1922), s. 34(1)-Two ii.ms of iltcome escaped assessment taxed subsequently-Tribunal considered taxability of only one item-By mistake set a.side 1he ground that rwo itc1.1s of 1he assessee's income, namely forest income and interest income, were not included in the original ac;.sessment for the year 1942-43. In response the assessee filed a return fully di.tclosing his interest income hut raised the plea that his forest income was not
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