Supreme Court · 1960 INSC 160 · Decided 21 September 1960
E. M. Muthappa Chettiar v. The Income-Tax Officer Special Circle, Coimbatore
- Court
- Supreme Court of India
- Citation
- 1960 INSC 160 · [1961] 1 S.C.R. 788
- Case number
- CIVIL APPEAL No. 107/1956
- Decided
- 21 September 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 32; Income Tax Act Section 29, 44, 23(5)(b)
Headnote
COURT REPORTS KM. MUTHAPPA CHETTIAR v. [1961] THE I~;Clr'.fE-TAX. 0F.FICE!{, SPECIAL CJRCLE, COIMBA'.lORE (S. K. DAs, .M. Hm.u ATULLAli, K. C. DAs GuPTA, J.C. SHAH and N. H.UAGOPALA AYYANGAR, JJ.) . Excess l'rofits 1'ax-Assesstnent by service of nnt~·ces on manag­ rng 46(2). The firm consisting of the appellant and another, carrying on managing agency business, was on March 31, 1951, assessed to excess profits tax for the year 1942 and the broken period from January, 1943 to ~larch 4, 1943· The prescribed notices were served not on the appellant but ori
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)