Supreme Court · 1979 INSC 246 · Decided 20 November 1979
Ice & General Mills v. Income Tax Officer, Central Circle Ii, Meerut
- Court
- Supreme Court of India
- Citation
- 1979 INSC 246 · [1980] 2 S.C.R. 236
- Case number
- CIVIL APPEAL No. 2015/1972
- Decided
- 20 November 1979
- Bench
- V.D. TULZAPURKAR, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(1), 148
Headnote
Escaped income-Reopening of Gssessment under section 147 of lite 1961 A.ct not permissible when in respect of the self-same escaped income, proceti- il:;I under section 34tl) of the 1922 Act had been .u'ndertak~n o.nd were pend- ---'. ing 011 April 1, 1962 i.e. the date of coming into force of the Tux Act, 1961, Section 297(2) (d) (ii) refers to factual per.ding of a proceeding u11dcr section 34(1) of 1922 Act . . The appclloot·assessee is a firm carrying on business of manufacturing ico and preservation of potatoes in its cold storage. By an assessment order dated July 5, 1961
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)