Supreme Court · 1996 INSC 574 · Decided 23 April 1996
Kumar Jagdish Chandra Sinha (Dead) Through LRS. ETC. v. Commissioner of Income-Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1996 INSC 574 · [1996] SUPP. 1 S.C.R. 657
- Case number
- CIVIL APPEAL No. 1604/1985
- Decided
- 23 April 1996
- Bench
- B.P. JEEVAN REDDY, K.T. THOMAS (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 139(1), 139(5)
Headnote
CHANDRA SINHA (DEAD) THROUGH LRS. ETC. v. COMMISSIONER OF INCOME-TAX, WEST BENGAL APRIL 23, 1996 [B.P. JEEVAN REDDY AND.K.T. THOMAS, .l.l.J Income Tax Act, 7967: Section.s 739(1), (2), (4), (5) a11d 753( l)(c). A B Income Ta.\-Ret!lln-Revised ret!lln-Fi/i11g of-Validit;-AYI 7964- C 65 and under S. 153( l)(c) for completio11 of assessment 11ot applicable. Income Ta.l-S. 153(l)(b) and S. 271(1)(c)-Scope and applicability D of-Expression "in a case falling within clause (c) of .\'lib-section ( 1) of Section 271" occuning in S. 153( l){b)-Meaning of-Held: meant case in
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)