Supreme Court · 1968 INSC 247 · Decided 24 September 1968
M/S. Jaipur Udyog LTD. & ANR. v. Commissioner of Income-Tax, Delhi, Rajasthan and Another
- Court
- Supreme Court of India
- Citation
- 1968 INSC 247 · [1969] 2 S.C.R. 193
- Case number
- CIVIL APPEAL No. 586/1967
- Decided
- 24 September 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act Section 139
Headnote
lnc<lme-tax Act (43 of 1961), ss. 72, 80, 141 and 210(3)-Provi­ sional assessment under s. 141-/f income-tax officer can determine dis­ puted claims-Whether s. 80 applies to provisional assessments-S. 210 (3)-Advance lax payable on the assessment'­ Refers to valid provisional assessment. The appellant filed its returns for the assessment years 1954-55 to 1964-65. The Income-tax Officer passed orders of assessment for the years 1954-55 to 1959-60. While the appeals to the Appellate Assis· tant Commissioner for
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)