Supreme Court · 1970 INSC 237 · Decided 19 November 1970
Estate of Late Rangalal Jajodia v. Commissioner of Income-Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1970 INSC 237 · [1971] 2 S.C.R. 807
- Case number
- CIVIL APPEAL No. 2332/1966
- Decided
- 19 November 1970
- Bench
- J.C. SHAH, G.K. MITTER, K.S. HEGDE, A.N. GROVER, A.N. RAY (5-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 24B, 66(1)
Headnote
Income-tu Act, 1~22, ss. 34(3) 2.nd Proviso and 248-Ass•ss11 dying IMf<WI compllllon of assusm1nt-Assessm1nt complet1d by l.T.O. ott OIHll#s legal repr~s•ntatlv•s Including dlllnherlt•d son-A.A.C. slltlntr alld1 OIHmntnt and directing l.T.O. to make fresh assusment will-Case wheMer covered by s. 34(3) 211d proviso for purpo.re of extending 1imitatlo1>-Proc1dure for 're-assessment-App/I. C'ability of a. 248. R 11led bis income-tax and excess profits tax returns before the Jncome­ tax Oftlcer/Ex.cess Profits Tax Officer for the assessment years
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