Supreme Court · 1999 INSC 47 · Decided 5 February 1999
R. Dalmia v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1999 INSC 47 · [1999] 1 S.C.R. 454
- Case number
- CIVIL APPEAL No. 4913/1992
- Decided
- 5 February 1999
- Bench
- S.P. BHARUCHA, N. SANTOSH HEGDE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 147, 153
Headnote
.....:: ;;." Income Tax Act 1961, S. 147 r/w Ss. 144-B, S. 153 Explanation l(iv)-Whether S. 144-B applies to assessments and reas- c sessments under s. 147 and therefore the extended period of limitation of 180 days provided under Explanation 1 (iv) to s. 153 available to such assessments ments of their returns made by the Revenue under s. 147 of the Income D Tax, Act 1961 ('Act') before the Income Tax Appellate Tribunal ('Tribunal'). The Tribunal held the assessments and reassessments to be barred by limitation as in its view s. 144-8 applied only to assessments made under
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