Supreme Court · 1962 INSC 377 · Decided 12 December 1962
S. C. Prashar, Income-Tax Officer, Market Ward, Bombay and Another v. Vasantsen Dwarkadas and Others
- Court
- Supreme Court of India
- Citation
- 1962 INSC 377 · [1964] 1 S.C.R. 29
- Case number
- CIVIL APPEAL No. 705/1957
- Decided
- 12 December 1962
- Bench
- S.K. DAS, J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH, RAGHUBAR DAYAL (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Income Tax Act Section 34(3), 34
Headnote
1 I S.C.R. SUPREME COURT REPORTS 29 S. C. PRASHAR, INCOME-TAX OFFICER, MARKET WARD, BOMBAY AND ANOTHER "· VASANTSEN DWARKADAS AND OTHERS (S. K. DAS, J. L. KAPUR, A. K. SARKAR, M. HIDAYATULLAH and RAGHUBAR DAYAL, JJ.) Income Tax-Escaped income-Reassessment-Validity of (18 of 1956), •· 18-Indian Income-ta"' (Amendment) Act, 1959 (9 of 1959), s. 2, 4-Indian Income-ta.: Act, 1922 (11 of 1922), s. 34, as amended. The first respondent's father, D, and another were partners doing busines in the name of P.L. since 1935. D died in 1946 but the firm
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