Supreme Court · 1962 INSC 53 · Decided 14 February 1962
The Commissioner of Income-Tax v. Shapoorji Pallonji Mistry
- Court
- Supreme Court of India
- Citation
- 1962 INSC 53 · [1962] SUPP. 3 S.C.R. 171
- Case number
- CIVIL APPEAL No. 420/1961
- Decided
- 14 February 1962
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 31
Headnote
COURT REPORTS 171 THE COMMISSIONER OF INCJME-TAX v. SHAPOORJI PALLONJI MISTRY (S. K. DAS, M. HmAYATULLAH and J.C. SHAH, JJ.) Income Tax-Power of Appellate Assistant Commissioner to enhance ass€ss1nent-ltems not mentioned in return or consi· dered by the Income Tax Officer-Whether new a receipt of a capital nature. This fact was brought to the ·notice of the Income Tax Officer during the proceedings for the assessn1ent year l946-47 and the Income Tax Officer made a note that the question would be considered again at the time of 1947-48 assessment. In the return
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