Supreme Court · 1972 INSC 2 · Decided 4 January 1972
S. V. Kandaskar v. V. N. Deshpande & ANR.
- Court
- Supreme Court of India
- Citation
- 1972 INSC 2 · [1972] 2 S.C.R. 965
- Case number
- CIVIL APPEAL No. 1650/1970
- Decided
- 4 January 1972
- Bench
- S.M. SIKRI, J.M. SHELAT, G.K. MITTER, I.D. DUA, HANS RAJ KHANNA (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 133(1)(c); Companies Act Section 446(1); Income Tax Act Section 148, 142(1), 271
Headnote
F G 965 S. V. KANDASKAR v. V. N. DESHPANDE & ANR. January 4, 1972 [S. M. S1KR1, C.J., J. M. SHELAT, I. D. DuA, H. R. KHANNA AND G. K. MITTER, JJ.J Income Tax-S. 148 and ·Companies Act-S: 446(1 )-Whether lnconie Tax Officers require leave of the liquidation Court to reopen assessment of issl>'d notices under s. 148 of I.T. Act proposing to reopen tbe assessment of the Company in respect of the assessment years 1950-51 to 195,5-56. The I.T.O. further notified tbe official liquidator to produce account• and documents specified at the back of the notices. The offidal
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