Supreme Court · 1969 INSC 170 · Decided 7 August 1969
State of Assam & ANR. v. D. C. Choudhuri & ORS.
- Court
- Supreme Court of India
- Citation
- 1969 INSC 170 · [1970] 1 S.C.R. 780
- Case number
- CIVIL APPEAL No. 1537/1968
- Decided
- 7 August 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act
Headnote
ASSAM & ANR. v. D. C. CHOUDHURI & OR<;. August 7, 1969 [J. C. SHAH, ACTING C.J., V. RAMASWAMI AND A. N. GROVER, JJ.J Assam A.grlcultural Income-tax A.ct (A.,..am A.ct 9 of 1939), ss. 19, 20 and 3f>-General notice under s. 19(1)-No individual notice under s. 19 (2)-No Initiation of manufacture and sale of tea during the years 1948 to 1953 sold the tea estatc on July 9, 1953. In 1961, tbey received a notice from the Agricultural Income-tax Officer to furnish returns of their agricultlfral income for the assessment years 1949-50 to I 953-54 in respect of that tea
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)