Supreme Court · 1967 INSC 127 · Decided 25 April 1967
Sundaram & Company (P,) LTD. Madurai v. Commissioner of Income-Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1967 INSC 127 · [1967] 3 S.C.R. 798
- Case number
- CIVIL APPEAL No. 2453/1966
- Decided
- 25 April 1967
- Bench
- J.C. SHAH, V. RAMASWAMI (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(1)(b), 23A
Headnote
Income-tax Act, 1922 (11 of 1922), ss. 34(1) (b), 66-Finance Act, 1956, proviso 2, Paragraph D-Notlce to reopen assessment on the ground of "excessive relief' but reduction of rebale on super tax on the ground "assessed at too low a rate" -Duty to enquire whether proceed­ ings all aspects of the question of law referred even though not specifically argued before the Tribunal. The Income-tax Officer jssued a notice to the assessee far reopening the assessment for the year 1956-57 on the ground that "excessive relief" within the meaning of s. 34(1) (b) of the
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