Supreme Court · 1987 INSC 374 · Decided 11 December 1987
Raja Ram Kumar Bhargava (Dead) BY LRS. v. Union of India
- Court
- Supreme Court of India
- Citation
- 1987 INSC 374 · [1988] 2 S.C.R. 352
- Case number
- CIVIL APPEAL No. 4034/1983
- Decided
- 11 December 1987
- Bench
- S. NATARAJAN, M.N. VENKATACHALIAH (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- CPC Section 9; Income Tax Act Section 66(5), 66(7), 297(2)(a), 297(2)(i)
Headnote
Income Tax Act, 1922, Sections 66(5), 66(7) Income Tax Act, 1961, Sections 297(2)(a), 297(2)(i) Excess Profit Tax Act, 1940, Section 21. c Removal of Difficulties Order, 1962. Assessee-Assessment made and recovery effected under the 1922 · Act-Tax reduced on reference to High Court of income and excess D profit taxes-'Completed assessment'-Meaning of-Section 297(2)(i) and not 297(2)(a) held applicable-Claim to interest on refund of income tax wholly insupportable-Claim to interest on excess profit tax ·~· upheld-Suit for-Whether maintainable. Civil Procedure
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