Supreme Court · 1962 INSC 376 · Decided 12 December 1962
Commissioner of Income-Tax v. Sardar Lakhmir Singh
- Court
- Supreme Court of India
- Citation
- 1962 INSC 376 · [1964] 1 S.C.R. 148
- Case number
- CIVIL APPEAL No. 214/1958
- Decided
- 12 December 1962
- Bench
- S.K. DAS, J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH, RAGHUBAR DAYAL (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
of lneom1-1ax, Modrtir Y. J..,nbh2 Muliammad H11sr .;., .,Varhiar .1Jtm111l Sa1kar, /, 1962 Dr(tmber, 12, 148 · SUPREME COURT REPORTS [1964] VOL. [For the Judgment of Hidayatullah and Raghubar Dayal, JJ., see S. 0. Prashar, Jnwme.tax Officer v. Vasantsen Dv.:arkadas, ante p. 29.] BY COMMISSIONER OF INCOME-TAX "· SARDAR LAKHMIR SINGH (S. K. DAS, J. L. KAPUR, A. K. SARKAR, M. HIDAYATULLAJI an:! RAGHUBAR DAYAL, JJ.) lncom<!·lax-Limitntion-A•aeumenl made after /OW' year.•-IJ barred-Provi.1ion aat-ing assessment in rup<<ll of aome persons-If
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