Supreme Court · 1966 INSC 104 · Decided 15 April 1966
Commissioner of Wealth Tax West Bengal v. Imperial Tobacco CO. of India LID.
- Court
- Supreme Court of India
- Citation
- 1966 INSC 104 · [1966] SUPP. 1 S.C.R. 174
- Case number
- CIVIL APPEAL No. 1062/1966
- Decided
- 15 April 1966
- Bench
- K.N. WANCHOO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(1)(b)
Headnote
OF WEALm TAX WEST BENGAL v. IMPERIAL TOBACCO CO. OF INDIA LID. April 15, 1966 [K. N. WANCHOO, J. c. SHAii AND s. M. Soon. JJ.J Wealth Tax Act (37 of 1957), ss. 17(b) and 27-Divergence of views in High Courts as to meaning of "lnjormation" in s. 34(1)(b) Income Tax Act which is in Tax Officer in respect of two assessment years. and by those orders, amounts which had been formerly allowed as deduction were included in the total ' wealth of the respondent. The orders were set aside by the Tribu- ~ nal on the ground that the reassessment was based on a mere change ~ of
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