Supreme Court · 1976 INSC 178 · Decided 17 August 1976
Income Tax Officer, Lucknow v. M/S. S. B. Singhar Singh & Sons & ANR.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 178 · [1977] 1 S.C.R. 214
- Case number
- CIVIL APPEAL No. 1539/1971
- Decided
- 17 August 1976
- Bench
- HANS RAJ KHANNA, R.S. SARKARIA, JASWANT SINGH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 66(2), 35
Headnote
Constitution of India, 19'5(}.-Art. 226-High Court'-if couM interfere with t/1e appellate orders of Income Tax, Appellate Tribunal under Art. 226. Since the assessec had not maintained complete ahd regular accounts for the purpose of Excess Profits tax, the Excess Profits ,Tax Officer assesSed tax of certain previous years chosen by the assessee as his "standard period", pointing out that because of this position it was not possible to make any adjustment for variations in average capital. The Assistant Appel­ late Commissioner upheld the assessment order. In appeal to
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