Supreme Court · 1967 INSC 281 · Decided 28 November 1967
Commissioner of Income-Tax, West Bengal, Calcutta v. SMT. Anusuya Devi
- Court
- Supreme Court of India
- Citation
- 1967 INSC 281 · [1968] 2 S.C.R. 466
- Case number
- CIVIL APPEAL No. 2457/1966
- Decided
- 28 November 1967
- Bench
- J.C. SHAH, V. RAMASWAMI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
illco111e-1ax Act (II of 1922), s. 66(1), (2) and (4)--Question nor 1aiscd before 1'rihuntJl either in appeal or applicalion to state a case-If Jligh Court can direct reference on such question-If High Court must r.nsk'('f quc~tion referred-Power to rejran1c question and call for addi­ tional respondent died in October 1944. For the assess­ nlcnt year 1945-46, his cstat·~ v.·as assessed to income-tax on a tot.al income of Rs. 22, I 60. In January I 946, the respondent encashed 584 high denomination notes of the value of Rs. 5,84,000. There were proceed­ ings for
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