Supreme Court · 1972 INSC 301 · Decided 12 December 1972
Commissioner of Income Tax, U.P. v. M/S. MOHD. Shakoor MOHD. Bashir
- Court
- Supreme Court of India
- Citation
- 1972 INSC 301 · [1973] 3 S.C.R. 87
- Case number
- CIVIL APPEAL No. 337/1970
- Decided
- 12 December 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
F G H COMMISSIONER OF INCOME TAX, U.P. v. M/S. MOHD. SHAKOOR MOHD. BASHIR December 12, 1972 (K. S. HEGDE AND i>. JAGANMOHAN REDDY, JJ.) Indian Income Tax A.ct, 1922, Section 34(3)-Second Provi.ro-Per­ so11s originally carrying on tobacco and otlier business as.u1ed in the status of business-No finding that appellants were continuing tobacco buslntss I~ their own name or in respect of ani income earned In i~-Direction to Income Tax Officer ro assess income bearing i11 mind second proviso to S. 34(3)-Not/ces under S. 34(1)(a) whether barred by time-Mtllning of
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