Supreme Court · 1966 INSC 19 · Decided 18 January 1966
Esthuri Aswathiah v. Commissioner of Income-Tax, Mysore
- Court
- Supreme Court of India
- Citation
- 1966 INSC 19 · [1966] 3 S.C.R. 359
- Case number
- CIVIL APPEAL No. 402/1966
- Decided
- 18 January 1966
- Bench
- K. SUBBA RAO, M. HIDAYATULLAH, R.S. BACHAWAT (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 2(11), 66A(2)
Headnote
A B c D E F G H .. ESTHURI ASWATHIAH v. COMMISSIONER OF INCOME-TAX, MYSORE • [K. SUBBA RAO, M. HIDAYATULLAH AND R.S. BACHAWAT, JJ.j Income-tax Act (11 ?f. 192,2). s, 2(11)-Length of previoU3 year-ft should be only 12 calendar months--Previous year of 21 months-Rate a/ tax applicable. Up to filed a return for 21 months com­ mencing on !st July 1950 and ending-on 31st March, 1952 and r~uested the Income-tax Officer to accord his ,Sanction to the change of the previous year from an year ending on 30th Jorie to an year ending on 31st March. The Income-tax Officer sanctioned
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