Supreme Court · 1999 INSC 71 · Decided 18 February 1999
Ram Bai v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1999 INSC 71 · [1999] 1 S.C.R. 760
- Case number
- CIVIL APPEAL No. 4911/1993
- Decided
- 18 February 1999
- Bench
- D.P. WADHWA, M. SRINIVASAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Land Acquisition Act Section 256(1); Income Tax Act Section 139(4), 147(a)
Headnote
Income tax Act, 1961: Sections 139(4) and 147(a). + c Income T~AY 1965-66-Reassessment proceedings--lnitiation of By /To-No material to supp01t reassessment-Assessee's land acquired under Land Acquisition Act and compensation awarded-Subsequently, civil court enhanced compensation including interest on belated payment of compensation as her income-lTO rejected it as invalid, D initiated proceedings under S. 147(a) and issued notice-lTO obtained sane- ti on for reassessment from CIT on the ground that the land acquired was not Ir agricultural land as it had not been subjected
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