Supreme Court · 1971 INSC 168 · Decided 28 July 1971
Commissioner of Income Tax, West Bengal v. Balkrishan Malhotra
- Court
- Supreme Court of India
- Citation
- 1971 INSC 168 · [1971] SUPP. 1 S.C.R. 951
- Case number
- CIVIL APPEAL No. 1391/1967
- Decided
- 28 July 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(3), 34(l)(a), 66(1)
Headnote
OF INCOME TAX, WEST BENGAl. A, v. BALKRISHAN MALHOTRA July 28, 1971 [K. S. HEGDE AND A. N. GROVER, JJ.J Income-tax Act, 1922, s. 34(3)-.Assessment' meaning of-Whether assessment completed on day of computation of income by Income-tu Officer or when the tax due is computed. The original Officer reopened the assessment nnder s. 34(l)(a) of the Income-tax Act, 1922. On March 13, 1953 he issued a notice to the assessee under s. 34 read with s. :.'!2(2) of the Act. After considering .the objection of the assessee, the Incon1e-tax Officer made an assessment order under s. 34
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