Supreme Court · 1981 INSC 101 · Decided 23 April 1981
Ganga Saran Sons PVT. LTD. Calcutta v. Income Tax Officer & ORS.
- Court
- Supreme Court of India
- Citation
- 1981 INSC 101 · [1981] 3 S.C.R. 564
- Case number
- CIVIL APPEAL No. 1146/1973
- Decided
- 23 April 1981
- Bench
- P.N. BHAGWATI, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 147, 148
Headnote
F G H 564 GANGA SARAN AND SONS PVT. LTD. CALCUTTA v. INCOME TAX OFFICER & ORS. April 23, 1981 [P.N. BHAGWATI, AND E.S. VENKATARAMlAH, JJ.) Income Tax Act 1961, S. 147-lncome Tax-Escaped assessment-Duty of assessee to disclose fully and truly all material facts necessary for his assessment for under ob/i!{ation to .disclose to the Income Tax Officer in the course of its assess­ ment. The assessee was incorporated as a Private Limited Company in March, 1947 with G as its Managing Director and it took over the business of the trading company carried on by 'D' in Delhi. D was the
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