Supreme Court · 1961 INSC 286 · Decided 5 October 1961
The First Additional Income-Tax Officer, Mysore v. H.N.S. Iyengar
- Court
- Supreme Court of India
- Citation
- 1961 INSC 286 · [1962] SUPP. 1 S.C.R. 1
- Case number
- CIVIL APPEAL No. 60/1961
- Decided
- 5 October 1961
- Bench
- S.K. DAS, J.L. KAPUR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 34(l)(a), 34
Headnote
THE SUPREME COURT REPORTS THE FIRST ADDITIONAL INCOME-TAX OFFICER, MYSORE v. H. N. S. IYENGA!'t (S. K. DAS, J. L. KAPUR and M. HIDAYATULLAH, JJ.) Income Ta.~-lnco171e escaping assessment-Notice to mrike re!u.rn-T.imitation-Eight years, if from end of acconnti'.ng or a.Jse.~8ment y~ar-' Any year', Indian Income-tax Act, calling upon him to make a return on the ground that his income had escaped assessment for the year ending 31st March, 1949. The respon­ dent l'.'.on tended that notice under s. 34 of the Act could not be i.sued to him because of the lapse of eight years from the end of
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