Supreme Court · 1975 INSC 315 · Decided 10 December 1975
Kalyanji Mavji & Co v. C.I.T., West Bengal-Ii
- Court
- Supreme Court of India
- Citation
- 1975 INSC 315 · [1976] 2 S.C.R. 966
- Case number
- CIVIL APPEAL No. 522/1971
- Decided
- 10 December 1975
- Bench
- KUTTYIL KURIEN MATHEW, S. MURTAZA FAZAL ALI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(l)(b), 34(1)(b), 34
Headnote
. Income Tax Act, 1922-Section 34(l)(b)-Scope, extent and ambit of, with part1c11lar reference to the connotation and import of the word "informa­ tion" used. in s . . 34( 1) (b )-Escaped assessment-Reopening the original as~es:r ment on tne basis of subsequem facts as also on the circumspection is "i11formario11" wulun the meanzng of s. 34(1) (b). of the Act and not a case of mere change Of O{Jl/11011. The appellant company, a registered partnership firm, filed its income tax returns for the years 1956-57 and also for 1957-58 respectively showing a total
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