Supreme Court · 1968 INSC 194 · Decided 14 August 1968
State of Assam and Another v. Deva Prasad Barua & Another
- Court
- Supreme Court of India
- Citation
- 1968 INSC 194 · [1969] 1 S.C.R. 698
- Case number
- CIVIL APPEAL No. 808/1967
- Decided
- 14 August 1968
- Bench
- V. RAMASWAMI, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227; Income Tax Act Section 19(I)
Headnote
ASSAM AND ANOTHER v. DEVA PRASAD BARUA & ANOTHER August 14, 1968 [V.-RAYIASWAMI ANO A. N. GROVER, JJ.J Assam Agricultural Income Tax Act, 1939. s.<. 19( 1), 20( 1) and 30-­ Assessee (zlinK return of agricullural income after issue of general notice under s. 19( 1 )-Assessment not made on April 13, 1955 under s. 19(1) of the As<am Agricultural Income Tax Act, 1939. for submission of the return for the assessment year 1955-56 for the purpose of agricultural income tax. The respondents filed a rc!urn on May 31, 1958 and on April 7, 1959, the Agricultural Income-t"x
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)