Supreme Court · 1980 INSC 3 · Decided 15 January 1980
Grindlays Bank Limited v. The Income Tax Officer, H Ward Companies, District-Iv, Calcutta and ORS.
- Court
- Supreme Court of India
- Citation
- 1980 INSC 3 · [1980] 2 S.C.R. 765
- Case number
- CIVIL APPEAL No. 2009/1978
- Decided
- 15 January 1980
- Bench
- N.L. UNTWALIA, R.S. PATHAK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 142(1)
Headnote
• Bar of linlitation under section 153(1)(a)(iii) of the lnco111e Tax Act, 1961···­ When the as~ssment proceeding remained during the entire per!od by successiv·e orders of the Court, the fresh assessn1ent order cannot be faulted 011 grounds of limitation. und,::r certiorari ;urisdiction under Art. 226 of the Constitution. The appellant, a banking compooy incorporated in the United Kingdom, carries on banking business in India and is assessed under the Income Ta-x Art, 1961. The appellant filed a return of it~ income for the assessment year
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