Supreme Court · 1969 INSC 325 · Decided 18 November 1969
Jain BROS. & Others v. The Union of India & Others
- Court
- Supreme Court of India
- Citation
- 1969 INSC 325 · [1970] 3 S.C.R. 253
- Case number
- CIVIL APPEAL No. 1593/1969
- Decided
- 18 November 1969
- Bench
- M. HIDAYATULLAH, J.M. SHELAT, C.A. VAIDYIALINGAM, A.N. GROVER, A.N. RAY (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 22(2), 274
Headnote
& OTHERS v. THE UNION OF INDIA & OTHERS November 18, 1969 253 3 (M. HIDAYATULLAH, C.J., ]. M. SHELAT, C. A. VAIDIALINGAM, A. N. GROVER AND A. N. RAY, JI.] c D E F G Income Tax A.ct, 1922 s. 23(5) as amended by Finance A.ct· 1956- Do~h!e Taxation-Taxation of income in the hands served on the appellant, a registered firm, call(ng upon it to submit a return of the mcome for the assessment year 1960-61. A return was filed, but not within time. The assessment was completed in November 1964. In view of the amendment made by the Finance Act of 1956 in s. 23(5) of the Act of
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