Supreme Court · 1993 INSC 117 · Decided 26 March 1993
Nagarmal Baijnath v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1993 INSC 117 · [1993] 2 S.C.R. 645
- Case number
- CIVIL APPEAL No. 156/1979
- Decided
- 26 March 1993
- Bench
- B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 44, 21
Headnote
NAGARMAL BAUNATH A v. COMMISSIONER OF INCOME TAX MARCH 26, 1993 -,.. B ""' (B.P. JEEVAN REDDY AND N. VENKATACHALA, JJ.) Income tax Ac4 1922: Section 44 (prior to amendment by Finance Act, 1958)-Scope of-Dissolution of jinn and discontinuance of business-As- sessment on dissolved dated December 2, 11146, and Its business discontinued. Notices were Issued In the name or the partnership firm and assessments were completed under the Income-tax Act 1922 and Excess D Profits Tax Act, 1948. Indeed, the returns were filed in the name or the firm. During the course or the
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