Supreme Court · 1971 INSC 114 · Decided 16 April 1971
Hussain Bhai and Others v. Commissioner of Income Tax, MADRAS.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 114 · [1971] SUPP. 1 S.C.R. 390
- Case number
- CIVIL APPEAL No. 1097/1967
- Decided
- 16 April 1971
- Bench
- S.M. SIKRI, G.K. MITTER, K.S. HEGDE, A.N. GROVER, P. JAGANMOHAN REDDY (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(1)(a), 66A(2)
Headnote
BHAI AND OTHERS v. COMMISSIONER OF INCOME TAX, MADRAS. April 16, 1971 s rs. M. s1i;:R1, c. 1 .• G. K .. MrITER, K. s. HEGDE, A. N. GRovEil: c D E F G H AND P. 1AGANMOHAN REDDY, 11.J Income tax Act, (II of 1922), s. 34(1)(a) and lncome-ta'1: (Amendment) Act, 1959, s. 4--Effer:t on bar of On appeal the Appellate Assistant Commissioner held that the proceedings were illegal. On July 9. 1958,. the Income-tax Officer issued another notice and assessed the assess.:e's in­ come including therein the Rs. 40,000, to tax. . When the matter came up before the High Court on
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