Supreme Court · 1967 INSC 78 · Decided 30 March 1967
Commissioner of Income Tax, West Bengal, Calcutta & ANR. v. Anil Kumar Roy Chowdhury & ANR.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 78 · [1967] 3 S.C.R. 322
- Case number
- CIVIL APPEAL No. 205/1966
- Decided
- 30 March 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(A)(2)
Headnote
TAX, WEST BENGAL, A CALCUTTA & ANR. v. ANIL KUMAR ROY CHOWDHURY & ANR. March 30, 1967 [J. C. SHAH,.:S. M. SIKRI AND V. RAMASWAMI, JJ.) Indiall [T1come Tax Act, 1922· (11 of 1962) Ss. 33 (2), and 66- Proper person to file appeal, who is-New facts, jurisdiction of Hlgli Court. On VI, in whose jurisdiction the assessee had shifted his n!s-idencc. The assessee objected that the appeal was incompetent as it was not filed by the Income Tax Officer who 1had made the assessment. The Tribunal rejected the objec- tion. On reference, the High Court sent for the records looked
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