Supreme Court · 1967 INSC 162 · Decided 26 July 1967
M. M. Ipoh & ORS. v. Commissioner of Income·tax, Madras
- Court
- Supreme Court of India
- Citation
- 1967 INSC 162 · [1968] 1 S.C.R. 65
- Case number
- CIVIL APPEAL No. 1060/1965
- Decided
- 26 July 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Income Tax Act Section 3, 34(1), 2(9)
Headnote
IPOH & ORS. v. COMMISSIONER OF INCOME·TAX, MADRAS July 26, 1967 IJ. C. SHAH. s. M. SiKRI AND v. RAMASWAMI, JJ.J 65 Income-tax Act, 1922. s. 3-Whether violati11e of A rt. 14 of the Constitution-Quasi-Judicial function of Income-tax Officer in assess­ ~ng income to tax a-nd dutu to in one 11ear in relation to proceed- C ing for another 1}ear-'Whether determi.nati.on a!ld declarrttion neces­ sary as to who is principal officer of an associatwn of persons before assessment proceedings take place. The Karta of a Hindu undivided family was assessed to income­ tax
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