Supreme Court · 1965 INSC 83 · Decided 29 March 1965
Dwarkanath, Hindu Undivided Family v. Income-Tax Officer, Special Circle, Kanpur ANDANR.
- Court
- Supreme Court of India
- Citation
- 1965 INSC 83 · [1965] 3 S.C.R. 536
- Case number
- CIVIL APPEAL No. 62/1964
- Decided
- 29 March 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 12B
Headnote
FAMILY A v. INCOME-TAX OFFICER, SPECIAL CIRCLE, KANPUR ANDANR. Marcil 29, J 965 (K. SUBBA RAO, J.C. SHAH ANDS. M. SIKRI, JJ.) Iudian Income-tax Act (11 of 1922), s. 33A(2)-Commissioner's powe-r of rev:sion-lf administrative or quasi-judiciaL--"Deponent's own knowledge", meaning however, make any order under s 2.1(31 of the Act, nor did he issue a notice or demand under s. 29 or the Act. The assessee filed an application before the Commissioner of Income-tax. under s. 33Al:!) of the Act, for rev:s1ng the computation made by the Income-tax Officer drav.<ng his
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