Supreme Court · 1960 INSC 225 · Decided 29 November 1960
The Commissioner of Income-Tax, Bihar & Orissa v. Maharaja Pratapsingh Bahadur of Gidhaur
- Court
- Supreme Court of India
- Citation
- 1960 INSC 225 · [1961] 2 S.C.R. 760
- Case number
- CIVIL APPEAL No. 650/1957
- Decided
- 29 November 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34, 66(1)
Headnote
ag. 760 SUPREME COURT REPORTS [1961] THE COMMISSIONER OF INCOME-TAX, BIHAR & ORISSA . v. MAHARAJA PRATAPSINGH BAHADUR OF GIDHAUR. (J. L. KAPUR, M. HIDAYATULLAH and J.C. SHAH, JJ.) Income Tax-Escaped income-Notice issued by Income-tax Officer without approval of Commissioner-Subsequent Act, r948 (48 of r948), ss. I, 8-Indian Income-tax Act, r922 (II of z922), s. 34, as amended by Act 48 of r948. The appellant who had agricultural income from his Zamin­ dari was assessed to income-tax for the four assessment years, 1944-45, to 1947-48. The income-tax authorities did not
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