Supreme Court · 1981 INSC 153 · Decided 28 August 1981
Kapurchand Shrimal v. Commissioner of Income Tax, Andhra Pradesh,hyderabad
- Court
- Supreme Court of India
- Citation
- 1981 INSC 153 · [1982] 1 S.C.R. 505
- Case number
- CIVIL APPEAL No. 1286/1973
- Decided
- 28 August 1981
- Bench
- P.N. BHAGWATI, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 25A
Headnote
v. COMMISSIONER OF INCOME TAX, ANDHRAPRADESH,HYDERABAD August 28, 1981 [P.N. BHAGWATI AND E.S. VENKATARAM!AH, JJ.) 505 Income Tax Act, 1922, section 25A, scope of-Whether an order of assessment passed under the Indian Income Tax Act, 1922 by the Income Tax Officer in the case of a Hi'ndu the n1embers of the family is liable to be merely cancelled in appeal by the lncome--tax Appellate Tribunal without a further direction to the asres-;ing authority either to modify the assessmeilt suitably or to pass a fresh order of assess1nent in accordance with law. The assessee is a Hindu
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