Supreme Court · 1966 INSC 189 · Decided 27 September 1966
S. Narayanappa & ORS. v. Commissioner of Income-Tax, Bangalore
- Court
- Supreme Court of India
- Citation
- 1966 INSC 189 · [1967] 1 S.C.R. 590
- Case number
- CIVIL APPEAL No. 562/1965
- Decided
- 27 September 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 22, 22(4), 34
Headnote
& ORS. I' COMMISSIO'.'\ER OF INCOME-TAX, BANGALORf. September 27, 1966 [J. C. SHAH, V. RAMASWAMI AND V. BHAKGAVA. JJ.j 8 illcome-uu: Ac1 (II of 1922), s. 34--Scope of. For the assessmenv year 1951-52, the appellant did not file a return of his income under s. 22 of the Income-tax Act, and suppressed items of house property acquired by him. The Income-tax Officer, therefore, issued a notice under s. 34 ( 1 ) and after examining the return assessed the income for the asseS<ment year 1951-52 at a much higher figure.. In the "'fcrence to the High Coun, the appellant
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)