Supreme Court · 1967 INSC 300 · Decided 14 December 1967
S. Sankappa Amd Others v. The Income-Tax Officer, Central Circle Ii, Bangalore
- Court
- Supreme Court of India
- Citation
- 1967 INSC 300 · [1968] 2 S.C.R. 674
- Case number
- CIVIL APPEAL No. 1664/1967
- Decided
- 14 December 1967
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 26A, 155
Headnote
lncbnte 1'ax Act, 1922, ss. 23, 35-lnco;ne Tax Act . . 1961. s.t. 155 297€-2) ('a)-Whetlzer proceedings on issue of notice under s. 35(5) o.' the Act of 1922 for rectification are proceedings for asse;.·sn1en1 · v.•itlti:; the meaning .of s. 297(2) (a) of the· Act of t\1'•' fums ir( which the six appellants were partners, filed returns declaring themse1vcs to be registe1~<l firn1s and also presented applic~ilions for rcgis· tration of the firms under s. 26A of the Income-tax Act, 1922. The lncome­ !ax. Officer refused re.i::istration
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