Supreme Court · 1967 INSC 242 · Decided 25 October 1967
Income - Tax Officer, Tuticorin v. T. S. Devinath Nadar & ORS.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 242 · [1968] 2 S.C.R. 33
- Case number
- CIVIL APPEAL No. 2154/1966
- Decided
- 25 October 1967
- Bench
- K.N. WANCHOO, R.S. BACHAWAT, V. RAMASWAMI, G.K. MITTER, K.S. HEGDE (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 34
Headnote
Indian Income-tax Act, 1922 as amended by Act 25 of 1953, s. 35(5) · -Rectifictition of partner's assessment consequent on reassessment of firm-Section permitting such r.ctification in re,.pect of "completed assessment" of partners-Section whether applies to partner's 1st April 1952. The respondent and his four brothers were partners in a firm carrying · on. business in gunnies. The assessment of the firm for the year 194344 was compleied on January 22, 1946 and the share income of each partner was also determined. The as.•essment of the respondent
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