Supreme Court · 1972 INSC 194 · Decided 28 August 1972
Income-Tax Officer, Gorakhpur v. Ram Prasad and ORS.
- Court
- Supreme Court of India
- Citation
- 1972 INSC 194 · [1973] 1 S.C.R. 1043
- Case number
- CIVIL APPEAL No. 257/1969
- Decided
- 28 August 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 14, 44
Headnote
G H 1043 INCOME-TAX OFFICER, GORAKHPUR v. RAM PRASAD AND ORS. Augusl 28, 1972 · IK. s. HEGDE, P. JAGANMOHAN REDDY AND H. R. KHANNA, JJ,] Indian Income-tax Act 1922-S. 14 and 44-The Excess Profits Tax Act 1940-S, 13(1)-Whether a H.U.F. ca11 be assessed for the purpose of 1xcess profi;s tax and the cxces profits tax aosess:'!1ent for the cor­ responding chargeable nccounting period ending on October 28, 1943 were •et aside by the Income-Tax Appellate Tribunal with the direction that fresh orders of assessment be made in accordance with the directions given hy tho
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