Supreme Court · 1965 INSC 308 · Decided 17 December 1965
State of Uttar Pradesh v. Raja Yadvendra Dutt Dube
- Court
- Supreme Court of India
- Citation
- 1965 INSC 308 · [1966] 3 S.C.R. 161
- Case number
- CIVIL APPEAL No. 123/1965
- Decided
- 17 December 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 14(1)
Headnote
U.P. Agricultural Income-tax Act, 1948, ss. 14(1) & (2), 15(3), 25-Jurisdiction to assess when gross income exceeds Rs. 1 lakh-Revj­ sion Board whether competent to direct Collector to make an assessment after period under s. 25 has expired-Whether Collector can make assess. ment on basis on notice issu· ed by latter under s. 15 (3 )-whether assessment can be made on such return on the basis of notice issued under s. 14(1). The respondent-assessee had a gross agricultural income of more than Rs. I lakh in 1355 Fash (July 1, 1947 to June 30, 1948). In response to a notice
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