Supreme Court · 1968 INSC 207 · Decided 23 August 1968
Kalva Suryanarayal'la v. Income-Tax Officer, A-3, Ward, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1968 INSC 207 · [1969] 1 S.C.R. 840
- Case number
- CIVIL APPEAL No. 998/1966
- Decided
- 23 August 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 33B, 45
Headnote
V. INCOME-TAX OFFICER, A-3, WARD, HYDERABAD August 23, 1968 A [J. C. SHAH, V. RAMASWAMI AND A. N. GROVER, JJ.J B Income-tax Act (11 of 1922), ss. 23(5) and 44--Firm registered­ Dissolved-Liability of une partner to pay arrears of ta:c. The appellant was a partner in a firm which in their hands. Subsequently the Com- c mco;sioner of J ncome-tax acting under s 33B of the Indian Income-tax Act, 1922 directe<l that the a=ssment of the firm be enhanced. The lncome- tax Officer after ma.king the enhancement as directed made consequential changes in the assessments of the
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