Supreme Court · 1966 INSC 22 · Decided 19 January 1966
Commissioner of Income-Tax, Patiala & ORS. v. M/S. Shahzada Nand & Sons & ORS.
- Court
- Supreme Court of India
- Citation
- 1966 INSC 22 · [1966] 3 S.C.R. 379
- Case number
- CIVIL APPEAL No. 494/1964
- Decided
- 19 January 1966
- Bench
- K. SUBBA RAO, M. HIDAYATULLAH, R.S. BACHAWAT (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 34(1)(a)
Headnote
' , ,. ! ' A COMMISSIONER OF INCOME-TAX, PATIALA & ORS. B c D E F G H v. M/s. SHAHZADA NAND & SONS & ORS. January 19, 1966 [K. SUBBA RAO. M. HIDAYATULLAH AND R. S. BACHAWAT, JJj Indian Income-tax Act, 1922 (11 of 1922), &. 34, sub-s. 34(l)(a) as amended by the Finance Act 1956; -war ytars. On March 26, 1954 the Income-tax authorities issued a notice to the respondents under s. 34(1) (a) of the Indian Income-tax Act, 1922 in respect of assessment year 1945-46. The assessment made pursuant to the notice was set aside by the appellatte authorities on the ground that the
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