Supreme Court · 1966 INSC 234 · Decided 27 October 1966
Kantamani Venkata Narayana & Sons v. First Additional Income-Tax Officer, Rajahmundry
- Court
- Supreme Court of India
- Citation
- 1966 INSC 234 · [1967] 1 S.C.R. 984
- Case number
- CIVIL APPEAL No. 154/1966
- Decided
- 27 October 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(1)(a), 34
Headnote
NARAYANA & SONS v. FIRST ADDmONAL INCOME-TAX OFFICER, RAJAHMUNDRY October 27, 1966 [J.C. SHAH, V. R.AMASWAMI AND V. 8HARGAVA, JJ.) Income-tax Act (11 of 1922). s. 34--Escaptd assessment-Not/ct, whelh.er necessary to state c/ause--<Jrounds of challenge. ( B During the assessment proceedings C assessee, and the Officer issued notires under s. 34 for the reassessment of income during that period. The assessee filed writ petitions in the High Court, in reply to which the Income-tax Officer filed affidavits stating that relying on the information received by him, be had reason to believe
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)