Supreme Court · 1956 INSC 12 · Decided 21 February 1956
Messrs Mela Ram & Sons v. The Commissioner of Income-Tax, Punjab
- Court
- Supreme Court of India
- Citation
- 1956 INSC 12 · [1956] 1 S.C.R. 166
- Case number
- CIVIL APPEAL No. 17/1954
- Decided
- 21 February 1956
- Bench
- SUDHI RANJAN DAS, NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 30(2)
Headnote
21 166 SUPREME COURT REPORTS (1956] MESSRS MELA RAM & SONS v. THE COMMISSIONER OF INCOME-TAX, PUNJAB. [S. R. DAS, C.J., BHAGWATI and VENKATARAMA AYXAR JJ.) Indian Income Tax Act, 1922 (XI of 1922), ss. 28, 80(1)(2), 81, 83-Assessment of Income-tax-Notice of demand-Appeal against s. 30( 2) or under s. 81 of the Act-Whether appeal competent therefrom. The appellant firm filed appeals against orders assessing it to income-tax and super-tax for the years 1945·1946 and 1946·1947 beyond the time prescribed by s. 30(2) of the Income-tax Act. The appeals were
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)