Supreme Court · 1996 INSC 208 · Decided 8 February 1996
SMT. Kilasho Devi Burman and Others v. Commissioner of Income-Tax West Bengal, Calcutta
- Court
- Supreme Court of India
- Citation
- 1996 INSC 208 · [1996] 2 S.C.R. 301
- Case number
- CIVIL APPEAL No. 2242/1978
- Decided
- 8 February 1996
- Bench
- S.P. BHARUCHA, S. SAGHIR AHMAD (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 147(a)
Headnote
DEVI BURMAN AND OTHERS A v. COMMISSIONER OF INCOME-TAX WEST BENGAL, CALCUTTA FEBRUARY 8, 1996 [S.P. BHARUCHA ANDS. SAGHIR AHMAD, JJ.) B Income Ta.'C Act, 1961: Section 143(3). Income Tax-HUF-Assessment of-Signed assessment order or f onn for relevant assessment yew~Absence of-Held : there : "Pe1verse Conclusion''-Meaning of in the context of Section 256( 1) of the Income Tax Act, 1961. The appellant - assessee had submitted a return for the relevant assessment year as the karta of his H.U.F. The assessment order on the record of the Revenue bore no signature. There was no
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