Supreme Court · 1977 INSC 165 · Decided 11 August 1977
R. K. Malhotra, I.T.O. Group Circle Ii(L), Ahmedabad v. Kastur Bhai Lalbhai (H.U.F.)
- Court
- Supreme Court of India
- Citation
- 1977 INSC 165 · [1978] 1 S.C.R. 289
- Case number
- CIVIL APPEAL No. 1977/1971
- Decided
- 11 August 1977
- Bench
- Y.V. CHANDRACHUD, P.S. KAILASAM (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 148, 23(2), 147(b)
Headnote
l.T.O. GROUP CIRCLE II(l), AHMEDABAD v. KASTUR BHAI LALBHAI (H.U.F.) August 11, 1977 (Y. Y, CHANDRACHUD AND P. S. KAILASAM, JJ.l 289 Income Tax Act, section I47(b), conditions for invoking-'lnfonnalion', scope of,-Wltether includes i11titnation fro111 the Audit Departtnent pointing out valu- ation of its properties ur.der s. 23 (2) of the Income-ta·x Act, erroneously allowed C a deduction of municipal taxes amounting to Rs. 4,052/-. Subsequently on scrutinising the assessments, the office of Con1ptroller and Auditor General of India pointed out that the deduction of
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