Supreme Court · 1967 INSC 132 · Decided 1 May 1967
Kalawati Devi Harlalka v. Commissioner of Income-Tax, West Bengal & ORS.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 132 · [1967] 3 S.C.R. 833
- Case number
- CIVIL APPEAL No. 1421/1966
- Decided
- 1 May 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 297, 298, 33B
Headnote
F G H KALAWATI DEVI HARLALKA v. COMMISSIONER OF INCOME-TAX, WEST BENGAL & ORS. May 1, 1967 [J. C. SHAH, S. M. SlKR! AND V. RAMASWAMI, JJ.) Income-tax Act, 1961, ss. 297 and 298-Commissionu issuing notice of revision of assessment under s. 33B of the Income-tax Act, 1922- whether such 1962-Vali­ dilY of. The appeljant received a notice on January 24, 1963 from the Com­ missioner of Income-tax, We.t Bengal, initiating a revision under s. 33B of the Income-tax Act, 1922, of her asse.sments for the years 19S2-S3 to 1960-61. The appellant thereupon filed a petition in tlie
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