Supreme Court · 1971 INSC 227 · Decided 31 August 1971
Khanjan Lal Sewak Ram v. Commissioner of Income Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 227 · [1972] 1 S.C.R. 502
- Case number
- CIVIL APPEAL No. 1947/1968
- Decided
- 31 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 26A
Headnote
LAI. SEWAKRAM V. COM~issioNER O'F' INC0ME '.fAX'.; u.:P .. August 3'L 1971 (K. s.· iitoa'E AND N.. :N. GRovER, 11.]' ' Income .Tax Ac! (IL of !92i)". ~- 26A iznd rl'. 6(3) and 6A of the Rules-Application for renewal of regi::;trarion-Book Profit/ distributed 'but black 1narket. application they C ap)?enL1ed a certificate· that the profits of the prcviotu1 year were divided' or ciedilcO as shbwn.· W.hile the application' \vas pending', the partners fell oUf and the Irlcome"-tax Officer founc. that the firm had ea"tned 'considerable_ -­ Ql'ick
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