Supreme Court · 1972 INSC 285 · Decided 27 November 1972
Tara Devi Aggarwal v. Commissioner of Income-Tax, West Bengal, Calcutta
- Court
- Supreme Court of India
- Citation
- 1972 INSC 285 · [1973] 2 S.C.R. 1035
- Case number
- CIVIL APPEAL No. 2387/1969
- Decided
- 27 November 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 33B, 66
Headnote
Income-tax Act (11 of 1922) s. 33B.-Power of Commissioner to cancel assessn1ent and re.open-'Prejudicial tO the interests of rev~nue', scope of. Section 33B of the Income-tax Act, 1922, enables the Commissioner to call for and examine the record of any proceeding ·under the Act and to as. he deems necessary, a.s the circumstances of the case justify when he considers the order passed erroneous insofar as it is prejudicial tO· the interests of the revenue. In the present case, the assessee-appellant submitted a return and the income-tax officer. though he was not
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