Supreme Court · 1995 INSC 653 · Decided 31 October 1995
M/S. Lok Nath and Company, the Mall, Shimla v. Commissioner of Wealth Tax, Patjala
- Court
- Supreme Court of India
- Citation
- 1995 INSC 653 · [1995] SUPP. 4 S.C.R. 588
- Case number
- CIVIL APPEAL No. 9697/1995
- Decided
- 31 October 1995
- Bench
- B.P. JEEVAN REDDY, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
NATH AND COMPANY, THE MALL, SHIMLA v. COMMISSIONER OF WEALTH TAX, PATJALA OCTOBER 31, 1995 B {B.P. JEEVAN REDDY AND S.B. MAJMUDAR, .I.I.] Wealth Tax Act, 1957: Ss. 14, 16 18( 1 )(a), 25(2 }-Wealth Tax--Retum-Assessee filing retums C beyond presc1ibed tinie-Wea/th Tax Officer after notice, orders was a case of quoting wrong provision of law and does not affect its legalityAssessment was in substance and effect under D S.16( 1)-Non-issuance of notice under S.16(2) did not affect the assessment. E The appellant-assessee filed returns in August 1969 in respect of his house
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)