Supreme Court · 1996 INSC 23 · Decided 5 January 1996
Commissioner of Income-Tax v. Manoharlal Gupta and CO.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 23 · [1996] 1 S.C.R. 175
- Case number
- CIVIL APPEAL No. 187/1978
- Decided
- 5 January 1996
- Bench
- B.P. JEEVAN REDDY, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 3
Headnote
B Income-Tax Act, 1922: S. 3--0ption contemplated under-Assessment year 1961-62- Unre&istered firrn--Assessed by an ITO-Partner Assessed by another !To-Partner's assess111e11t order slating that it would be rec:t~fied when the C store income report n.f the partner is received from the ITO applied for rect(fication~ssessment offir1n held valid. CIVIL APPELLATE JURISDICTION : Civil Appeal No. 187 (NT) of 1~8. D From the Judgment and Order dated 26.5.76 of the Calcutta High Court in l.T.R. No. 158 of 1973. KN. Shukla and S.N. Terdol for the appellant. Krishna Kumar and Vimal Dave
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