Supreme Court · 1964 INSC 69 · Decided 11 March 1964
Income-Tax Officer, Kolar and Another v. Seghu Buchiah Setty
- Court
- Supreme Court of India
- Citation
- 1964 INSC 69 · [1964] 7 S.C.R. 148
- Case number
- CIVIL APPEAL No. 221/1963
- Decided
- 11 March 1964
- Bench
- A.K. SARKAR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 29
Headnote
148 SUPREl\JE COURT REPORTS [1964} INCOME-TAX OFFICER, KOLAR AND ANOTHER v. SEGHU BUCHIAH SETTY ' (A. K. SARKAR, M. HIDAYATULLAH AND J.C. SHAH, JJ.) Inco'me-iax-Order' of assessment revised in appea!­ Recovery of tax-Proceeding& based on original order of assess. ment-Continuaiion, incomes of Rs. 61,000/- and Rs. 1,21,000/- respectively and notices of demand under s. 29 of the Indian Income-tax Act; 1922, were served on him by the Income-tax Officer for the tax due. On the respondent failing to comply with the notices of demand within the period specified, the Income-tax
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