Supreme Court · 1972 INSC 230 · Decided 19 September 1972
D.M. Manasvi v. C. I. T., Gujarat Ii, Ahmedabad
- Court
- Supreme Court of India
- Citation
- 1972 INSC 230 · [1973] 2 S.C.R. 389
- Case number
- CIVIL APPEAL No. 1447/1969
- Decided
- 19 September 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
v. MAHARASHTRA (Dua, J.) D. M. MANASVI v. C. I. T., GUJARAT II, AHMEDABAD September 19, 1972 389- 11 [K. $. HEGDE, P. ]AGANMOHAN REDDY AND H. R. KllANNA, JJ.J ( D E F G II JnconH' TCEx Act, 196 I-Section 271 ( 1) (c)-Scopc of-Satisfactio11 r(·:.:urding 11u1fte'rs iii els. (a) to (c) to Inspecting Assistant Conunis.sioner does not 1nean proceedings cannot be initiated by /nro111e Tax Officer. \Vhat i" contcmplutcd by clause l1) of section 271, Income Tax: Act. l:J61, is that 1hc Income Ti.ix Officer or the Appellate Assistant C-ommis­ ... ioncr shoul<l
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