Supreme Court · 1959 INSC 18 · Decided 2 March 1959
Rai Bahadur Seth Teomal v. The Commissioner of Income Tax and the Commissioner of Excess Profits Tax
- Court
- Supreme Court of India
- Citation
- 1959 INSC 18 · [1959] SUPP. 2 S.C.R. 301
- Case number
- CIVIL APPEAL No. 384/1957
- Decided
- 2 March 1959
- Bench
- BHUVNESHWAR PRASAD SINHA, J.L. KAPUR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 22(2)
Headnote
SUPREME COURT REPORTS 301 RAI BAHADUR SETH TEOMAL v. THE COMMISSIONER OF INCOME TAX AND THE COMMISSIONER OF EXCESS PROFITS TAX (B. P. SINHA, J. L. KAPUR and M. HIDAYATULLAH, JJ.) Income Tax-Place of Assessment-Transfer of assessee's case to a different Commissioner of Income-tax-Assessment by April 1943, the Income-tax Officer of R which was under the charge of the Com­ missioner of Income-tax, Bengal (Mufassil), served a notice under s. 22(2) of the Indian Income-tax Act, 1922, on the appel­ lant who in pursuance of the notice filed the return on February 28, 1944. The
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