Supreme Court · 1971 INSC 239 · Decided 7 September 1971
S. B. Jain, I.T.O. Nagpur v. Mahandera
- Court
- Supreme Court of India
- Citation
- 1971 INSC 239 · [1972] 1 S.C.R. 614
- Case number
- CIVIL APPEAL No. 1301/1971
- Decided
- 7 September 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 291(2)(d)(ii), 34(l)(a)
Headnote
I.T.O. NAGPUR v. MAHANDERA September 7, 1971 [K. S. HEGDE AND A. N. GROVER, JJ.J Income-tax Act, 1961, s. 291(2)(d) (ii)-lncome-tax Act, 1922, S. 34(1) (a)--Notice under latter Act held beyond time-··l/ proceedings pending within meaning of s. 297(2) (d)(ii). The Income-tax the validity of that notice. The High Court quashed the impugned notice by its order dated .March 6, 1963 on the ground that the notice was issued beyond the time prescribed by law. On April 1. 1962 the Indian Income-tax Act, 1961, came into force. Under s. 297(2) (d) (ii) of this Act if
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