Supreme Court · 1995 INSC 70 · Decided 20 January 1995
Mis Hind Wire Industries LTD. v. The Commissioner of Income Tax, West Bengal-V
- Court
- Supreme Court of India
- Citation
- 1995 INSC 70 · [1995] 1 S.C.R. 519
- Case number
- CIVIL APPEAL No. 1323/1995
- Decided
- 20 January 1995
- Bench
- P.B. SAWANT, G.N. RAY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 154(7), 154
Headnote
B Income Tax Act, 1961-Section 154(7) as it stood on 21st Sepember, 1979--Expression 'from the date of the order sought to be amended'-lnter- pretation of-Word 'order' would mean any order including amended or rec- lifted order. c The appellant assessee was assessed for income-tax originally under 1979. The assessee filed a petition for rectification of the assessment order U/s 154 of the Income Tax Act. The assessment order was rectified on 12th July, 1982. Thereafter, the D assessee again applied for rectification of the fresh order on 4th July, 1986. The Income Tax Officer dismissed
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