Supreme Court · 1999 INSC 41 · Decided 4 February 1999
Commissioner of Income Tax, Shillong v. Tarajan Tea CO. (P) LTD.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 41 · [1999] 1 S.C.R. 396
- Case number
- CIVIL APPEAL No. 1941/1993
- Decided
- 4 February 1999
- Bench
- M. SRINIVASAN, U.C. BANERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 147(a)
Headnote
.. Income Tax Act, 1961: Sectio11s 147(a) a11d (b) (As they stood before -.. 1.4.1989) and 139. C Income Tax-Reassessment-Respondent-assessee-Assessment of-- No omission or failure on the part of the assessee to make a return under Section 139 as contemplated in Sectio11 147(a}-No information by ITO a11d notice issued under Section 147(aj-Ground that in the case of another Tea Company, the Appellate Assistant Commissioner had take11 the D view that sale' of standing trees constituted revenue receipts a111i, therefore, liable to tax-Held, neither clause (a) nor clause (b) of the
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