Supreme Court · 1960 INSC 141 · Decided 2 September 1960
Sardar Baldev Singh v. Commissioner of Income-Tax, Delhi & Ajmer
- Court
- Supreme Court of India
- Citation
- 1960 INSC 141 · [1961] 1 S.C.R. 482
- Case number
- CIVIL APPEAL No. 317/1955
- Decided
- 2 September 1960
- Bench
- BHUVNESHWAR PRASAD SINHA, SYED JAFFER IMAM, A.K. SARKAR, K. SUBBA RAO, J.C. SHAH (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23A
Headnote
COURT REPORTS (1961] SARDAR BALDEV SINGH v. COMMISSIONER OF INCOME-TAX, DELHI & AJMER. (B. P. SINHA, c. J., JAFER IMAM, A. K. SARKAR, K. SuBBA RAO an<l J. C. SHAH, JJ.) Income-tax-Assessment-Undistributed dividwd deemed to have been distributed--Reassessment as incutne escaping at the time a resident of Lahore, was asses­ sed to income-tax on an income of Rs. 49,047 for the. assessment year 1944-45 by the Income-tax Officer, Lahore. After the partition in 1947 he shifted to Delhi and resided there. He was one of the three share-holders of a company called hclra
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