Supreme Court · 1975 INSC 228 · Decided 26 September 1975
Income Tax Officer 'a' Ward, Calcutta v. Ramnarayan Bhojnagarwala
- Court
- Supreme Court of India
- Citation
- 1975 INSC 228 · [1976] 1 S.C.R. 1014
- Case number
- CIVIL APPEAL No. 318/1971
- Decided
- 26 September 1975
- Bench
- V.R. KRISHNA IYER, A.C. GUPTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
income-tax - Disputed ownership of bank account - Income-tax Officer10 if bound td dete_rmine the question Gf ownership before proceeding against respondent. lncon1e-tax Act,: Section. 148. A There was a Bank account in which a h'uge sun11 was seen as lying in deposit. The- assessing authority of one Madan Lal, in whose name the Bank account stood. He contested his ownership and urged that really this sun1 belonged to his uncle who is the respondent in this appeal. His contention was over-lilled by the Income-tax Officer, bu4 in appeal, the Appellate AS>istant Commissioner set
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