Supreme Court · 2002 INSC 493 · Decided 25 November 2002
Killick Nixon LTD., Mumbai v. Deputy Commissioner of Income Tax, Mumbai and ORS.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 493 · [2002] SUPP. 4 S.C.R. 348
- Case number
- CIVIL APPEAL No. 2614/2001
- Decided
- 25 November 2002
- Bench
- RUMA PAL, B.N. SRIKRISHNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 142(1), 143, 90, 91
Headnote
Income Tax Act, 1961: Sections 142(1), 143, 90 and 91--Assessee filing return-Assessing C Officer disallowing certain claims-Appellate Authority upholding order of Assessing Officer in respect of certain items but setting aside the order with regard to four heads and remitting the matter to order, determining the assessed income and raising demand-Meanwhile assessee filing declaration under Kar Vivad D Samadhan Scheme-Tax arrears determined and paid-Designated authority issuing final certificate-Assessing Officer re-opening assessment-Correctness of-Held: Assessing Officer has
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