Supreme Court · 1968 INSC 224 · Decided 4 September 1968
Sahu Rajeshwar Nath v. Income-Tax Officer
- Court
- Supreme Court of India
- Citation
- 1968 INSC 224 · [1969] 1 S.C.R. 999
- Case number
- CIVIL APPEAL No. 1768/1967
- Decided
- 4 September 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- CPC; Constitution; Income Tax Act Section 46, 29, 46(2)
Headnote
Indian Income-tax Act (11 of 1922), ss. 29 and 4~Ta.t due from an unregistered firm-Recovery proceedings against a partner-Whether a separate notice to the partner necessary, The appellant was a partner in an unregistered firm under the Income- tax Act, 1922. The firm was assessed to appellant, nor was any notice of demaod issued under s. 29 of the Income-ta.< Act. The appellant learnt of the proceedings for the first time when recovery proceedings were started against him for the recovery of the tax. The appellant filed a writ petition in the High Court challenging the
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