Supreme Court · 1989 INSC 52 · Decided 10 February 1989
Income Tax Officer, Azamgarh & ANR. v. Mewalal Dwarka Prasad & Vice Versa
- Court
- Supreme Court of India
- Citation
- 1989 INSC 52 · [1989] 1 S.C.R. 604
- Case number
- CIVIL APPEAL No. 1970/1975
- Decided
- 10 February 1989
- Bench
- R.S. PATHAK, RANGANATH MISRA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 142, 143, 147, 148, 142(1), 143(2)
Headnote
TAX OFFICER, AZAMGARH & ANR. .\.- v. MEW ALAL DW ARKA PRASAD & VICE VERSA FEBRUARY 10, 1989 B [R.S. PATHAK, CJ AND RAN<;JANATH MISRA, J.) Income Tax Act, 1961: Sections 142, 143, 147 and 148-l. T.O. c issuing notice in respect of three entries on the ground of escapement of ·-{ with ss. 142(1) and 143(2) of the Act on the ground that income has escaped assessment in respect of three cash credit entries totalling Rs. l lakh. The assessee challenged D the notices by way of writ petitions before the High Court. The High Court gave a finding that the notice was within
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