Supreme Court · 1969 INSC 176 · Decided 13 August 1969
Sales Tax Officer & ANR. v. Sudarsanam Iyengar & Sons
- Court
- Supreme Court of India
- Citation
- 1969 INSC 176 · [1970] 1 S.C.R. 859
- Case number
- CIVIL APPEAL No. 1232/1968
- Decided
- 13 August 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34
Headnote
c D E F G H Travancore-Cochin General Sales Tax Rules, 1950, Rule 33-Determi­ nation and assessment of escaped turnover-Limit of three years-Pro .. ceedings !or assessment whether must be initiated or finally completed within that period. The respondent was assessed to sales tax in the State December, 1965 the Sales Tax Officer issued notice under R. 33 of the Travancore-Cochin General Sales Tax Rules, 1950 in force at that time for reopening the original assessment on the ground that c~rtain turnover had escaped assessment. According to the relevant portion 0£ the snid rule
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