Supreme Court · 1967 INSC 85 · Decided 3 April 1967
The Commissioner of Income-Tax, Andhra Pradesh, Hyderabad v. K. Adinarayana Murty
- Court
- Supreme Court of India
- Citation
- 1967 INSC 85 · [1967] 3 S.C.R. 388
- Case number
- CIVIL APPEAL No. 632/1966
- Decided
- 3 April 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34
Headnote
OF INCOME-TAX, PRADESH, HYDERABAD v. K. ADINARAYANA MURTY April 3, 1967 ANI>HRA (J. C. SHAH, S. M. SIKRI AND V. RAMASWAMI, JJ.J lndian Income•tax Act, 1922, s. 34-Notice of reasscssme11t issued to assessee in status of individual-Return filed in status of HUF­ Appellate Authority to the assessment year 1954-55 the Income-tax Authorities assemd him as had of a Hindu undivided family. In 1954-55 the Income-tax Officer held that he was an 'individual' and assessed him accordingly. Thereafter, having ob'lained sanction from the Commissioner he issued to the respondent a
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