Supreme Court · 1968 INSC 197 · Decided 20 August 1968
J. P. Jani, Income-Tax Officer, Circle Iv, Ward-G, Ahmedabad & ANR. v. Induprasad Devshankar Bhatt
- Court
- Supreme Court of India
- Citation
- 1968 INSC 197 · [1969] 1 S.C.R. 714
- Case number
- CIVIL APPEAL No. 972/1967
- Decided
- 20 August 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34, 147, 148, 142(1)
Headnote
P. JANI, INCOME-TAX OFFICER, CIRCLE IV, A WARD·G, AHMEDABAD & ANR. v. INDUPRASAD DEVSHANKAR BRA TT .1 ugust 20, 1968 [J. C. SHAH, .V. JlAMASWAM! ASO A. N. GROVER, JJ.) /ncom•-tax Act (43 o/ 1961). ss. 148 and 297 (2)(d)(ii)-Right of ltu:onJe-J'ax Officer to reopen assessment under Act, 1961. dealing with repeals and sa\ings, notwithstanding the repeal of the 1922-Act, where in r""pect of any assc&smcnt year afte'r the year ending on 31st day of March. 1940. any income had escaped assessment and no proe<>edings under s. 34 of the repealed Act are
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