Supreme Court · 1986 INSC 49 · Decided 19 March 1986
Niranjan & CO. P. LTD. v. Commissioner of Income Tax, West Bengal-I & Others
- Court
- Supreme Court of India
- Citation
- 1986 INSC 49 · [1986] 1 S.C.R. 916
- Case number
- CIVIL APPEAL No. 967/1972
- Decided
- 19 March 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 147
Headnote
F G H 916 NIRANJAN & CO, P. LTD. v. COltllSSIONER OF INCOME TAX, WEST BENGAL-I & OTHERS !IARCH 19, J986. [R. S. PATHAK AND SABYASACHI MUKHARJI, JJ,] Income tax Act, 1961, s. 147 - Assessment - Reopening of - When permissible. Assessee - Filing revised return voluntarily after making of in November, 1962 showing an income of Rs.2,092 ea its profit. According to the appellant , a Ill.stake had occurred in the preparation of the return, inaamich aa the profit of Rs. 10,718,46 arising from construction works had been left out from the return. However, in the Profit & Loss
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