Supreme Court · 1997 INSC 50 · Decided 22 January 1997
Income Tax Officer, Jodhpur v. Purushottam Das Bangur and ANR.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 50 · [1997] 1 S.C.R. 480
- Case number
- CIVIL APPEAL No. 3041/1983
- Decided
- 22 January 1997
- Bench
- S.C. AGRAWAL, G.T. NANAVATI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 147(b)
Headnote
TAX OFFICER, JODHPUR v. PURUSHOTTAl\.f DAS BANGUR AND ANR. JANUARY 22, 1997 [S.C. AGRAWAL AND G.T. NANAVATI, JJ.) Income Tax Act, 1961- S.147 (b)-Reassessment-Notice for reassess­ ment by the Income Tax Officer to the assessee, on the basis of definite C inf onnation received by him, that Tax Officer, the next day of receiving infomiation-Held, could not be construed as non-applicali'on of mind by the Income Tax Officer to the inf onnation received. D Wealth Tax Act, 1957--Sec. 17-Notice of reassessment issued under Section 17 on the basis of s11bseq11ent definite
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