Supreme Court · 1971 INSC 197 · Decided 12 August 1971
Sheo Nath Singh v. Appellate Assistant Commissioner of Income Tax, Calcutta
- Court
- Supreme Court of India
- Citation
- 1971 INSC 197 · [1972] 1 S.C.R. 175
- Case number
- CIVIL APPEAL No. 1477/1967
- Decided
- 12 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34
Headnote
Income-tax Act, 1922. s. 34(1-A)-Preconditions for issue of notice-'Reason to believe'-Belief must be of honest and reasonable person and must not be based on mere suspicion­ Court can examine this aspect in writ petition. Supreme Court Appeal-Practice-High Court sustaining preliminary proceeding to decide on merits question of validit.l' of notice under s. 34 (1-A)-This Court in appeal is not barred from considering High Court's decision on validity ~l section. The assessee appellant was at all material times a shareholder of a number of companies engaged in the
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