Supreme Court · 1958 INSC 73 · Decided 1 October 1958
Maharaj Kumar Kamal Singh v. The Commissioner of Income-Tax, Bihar & Orissa
- Court
- Supreme Court of India
- Citation
- 1958 INSC 73 · [1959] SUPP. 1 S.C.R. 10
- Case number
- CIVIL APPEAL No. 297/1955
- Decided
- 1 October 1958
- Bench
- T.L. VENKATARAMA AIYYAR, P.B. GAJENDRAGADKAR, A.K. SARKAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34, 66A(2)
Headnote
COURT REPORTS [1959] Supp. 1 95.8 In the result, the appeals are allowed, the decrees c . d J( . 1 passed by the High Court are set aside, and those of ~ ' 0 "'" •:'. aima the Courts below are rest-0red, with costs throughout. Lakshnii A mn1a V etikatarama Aiyar j. October I. -Assessment order based on statement of law subsequently found to be erroneous-­ W hcther assessment can be reopened-" Information", "Escaped income", meaning of-Indian Income-tax Act, r922 (XI nf r922), as amended by Act 48 of r948, s. 34(r)(b). In respect of the
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