Supreme Court · 1974 INSC 228 · Decided 5 November 1974
K. L. Varadarajan v. The Commissioner of Income-Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1974 INSC 228 · [1975] 2 S.C.R. 597
- Case number
- CIVIL APPEAL No. 1275/1970
- Decided
- 5 November 1974
- Bench
- HANS RAJ KHANNA, A.C. GUPTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 17, 2(8), 67
Headnote
v. THE COMMISSIONER OF INCOME-TAX, MADRAS November 5, 1974 - [H, R. KHANNA AND A. C: GUPTA JJ.) 597 lJ f11dia11 Income tax Act, 1922-:-Sec. 17 (!)-Proviso-Whether the words "all assessments thereafter" includes original assessments and not reassessments mad" under Sec. for the relevant years were completed on January 31, 1956, December 27, 1956 and February 28, 1958. The residential status adopted in those years was "resident and ordinarily resident person". Income­ !ax and super.tax were calculated at the rates applicable on the total mcome.
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