Supreme Court · 1996 INSC 1391 · Decided 27 November 1996
Marshall Sons and CO. (India) LTD. v. Income Tax Officer
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1391 · [1996] SUPP. 9 S.C.R. 216
- Case number
- CIVIL APPEAL No. 1661/1992
- Decided
- 27 November 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 139(2), 142
Headnote
Income Tax Act, 1961 : Sections 139(2), 142( 1)-f'eriod for filing retum-Detennination of-Amalgamation of Company w.e.f 1.1.82 as per the Scheme-Scheme sanctioned by Company Court without specifying any other C date for amalgamation-Name of the Company strnck off from the register of Registrar of in the circumstances of the case the date of amalgamation is 1.1.82, hence the notices issued by Income Tax Officer not wa"anted in law. D The accounting year of a company situated in Madras (hereinafter called Snbsidiary Company) was ending on December 31. The appellant company
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