Supreme Court · 1968 INSC 198 · Decided 20 August 1968
Income Tax Officer, DISTT. Ll(Ii), Kanpur and Others v. Shri Mani Ram ETC.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 198 · [1969] 1 S.C.R. 724
- Case number
- CIVIL APPEAL No. 314/1966
- Decided
- 20 August 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23, 18A(3), 18A, 23B
Headnote
TAX OFFICER, DISTT. ll(it"), KANPUR AND A OTHERS v. SHRI MANI RAM ETC. Aul(ust 20. 1968 (J. C. SHAH, V. RAMASWAMI A:-ID A. N. GROVER, JJ.) Indian Income.tax Act 1922, s. 18A(3)-Word 'assesnd' in section whether confined to regular assessment or include> provisional ass..s­ and regular assessment was made on 27-2-58. For the next four succeeding years the respondents filed returns, and for all the years the regular assessments under s. 23 of the Income Tax Act, 1922 were made after 27-2-58. Since no .,.timate r/f the tax payable on their income as required by s.
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