Supreme Court · 1970 INSC 91 · Decided 16 April 1970

Commissioner of Income-Tax, West Bengal Calcutta & ANR. v. Hemchandra Kar & ORS.

Court: Supreme Court of India
Citation: 1970 INSC 91 · [1971] 1 S.C.R. 283
Case number: CIVIL APPEAL No. 2273/1966
Decided: 16 April 1970
Bench: J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
Outcome: Dismissed
Case type: Civil
Acts & sections cited: Income Tax Act Section 34

Headnote

Indian lncomt•tax Acr (11 of 1922), s. 34 and Indian Income-tax Amendment Act, 1953, s. '31-Scope of. The anessee was a Hindu undivided family. The Income-tax Ofllcer determined the total Income. of the assessee at a certain figure. Foliowlna demonetization of blah denomination notes the the value of Rs. f9,000 and each of five members of the family en· cashed certain notes, the total encaslied by all the five members belna Rs. 1,10,000. The Income-tax Officer reopened the assessments under s. 34 of the Income-tax Act, 1922 (as amended in 1948 and made appli cable by

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