Supreme Court · 1970 INSC 110 · Decided 27 April 1970

Commissioner of Income Tax, Patiala v. The Ambala Flour Mills

Court: Supreme Court of India
Citation: 1970 INSC 110 · [1971] 1 S.C.R. 388
Case number: CIVIL APPEAL No. 1277/1966
Decided: 27 April 1970
Bench: J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
Outcome: Dismissed
Case type: Civil
Acts & sections cited: Income Tax Act Section 31, 34(3), 66

Headnote

OF INCOME TAX, PATIALA v. THE AMBALA FLOUR MILLS April 27, 1970 [J. C. SHAH, K. S. HEGDE AND A. N. GROVER, JJ.) Income-tax Act, 1922, ss. 31 and 34(3) & 66-Assessment.by lncome- A B tax Officer in statU!I of 'association of individuals' of which D a member Appeflate Assistant. directions given by Appellate Assistant Commissioner-'-Referenc4 to the High Court of a question no~ raised before 'fribunal not competent. D. B and J were partners in a firm which carried on the business entitl ed the Ambala Flour Mills. On April 29, 1948 J fil<d a suit for the

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