Supreme Court · 1960 INSC 239 · Decided 5 December 1960
Esthuri Asw Athiah v. The Income-Tax Officer, Mysore State
- Court
- Supreme Court of India
- Citation
- 1960 INSC 239 · [1961] 2 S.C.R. 911
- Case number
- CIVIL APPEAL No. 200/1960
- Decided
- 5 December 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23(1), 6oA, 34, 22(2), 2(ii), 22(3)
Headnote
SUPREME COURT REPORTS 911 ESTHURI ASW ATHIAH v. THE INCOME-TAX OI!'FICER, MYSORE STATE (J. L. KAPUR, M. HIDAYA.TULLAH and J.C. SHAH, JJ.) Income Tax-Reassessment-Notice issued by Income-tax Offi­ cer-if without jurisdiction-Indian Income-tax Act, rg22 (II of rg22), ss. 34(r)(a), 23(r), were assessed under the Mysore Income-tax Act for the year of assessment 1949-50 corresponding to the year of account July l, 1948, to June 30, 1949. The Indian Income-tax Act came into force in that area in April 1, 1950, and on December 26, 1950, notice under s. 22(2) of that Act was served
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