Supreme Court · 1979 INSC 54 · Decided 27 February 1979
State of U. P. & ANR. v. Raza Buland Sugar CO. LTD., Rampur
- Court
- Supreme Court of India
- Citation
- 1979 INSC 54 · [1979] 3 S.C.R. 419
- Case number
- CIVIL APPEAL No. 2281/1969
- Decided
- 27 February 1979
- Bench
- R.S. SARKARIA, P.S. KAILASAM, O. CHINNAPPA REDDY (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act
Headnote
STATE OF U. P. & ANR. v. RAZA BULAND SUGAR CO. LTD., RAMPUR February 27, 1979 419 A (R. S. SARKARIA, P. S. KAILASAM AND 0. CmNNAPPA REDDY, JJ.) B U.P. Agricultural Income-tax Act (1948)-S. 18 Assessment of tax-If •could be made against partners of a firm without issuing notice to the of fu1r and equitable land C reYenue. Later the two companies formed into a partnership. firm. On the merger of the State with the Union of India, the Assessing Authority under the U.P. Agricultural Income-tax Act issued notices to the two companies to submit their returns of agricultural
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