Supreme Court · 1958 INSC 54 · Decided 28 April 1958
The Income-Tax Officer, Bangalore v. K. N. Guruswamy
- Court
- Supreme Court of India
- Citation
- 1958 INSC 54 · [1959] 1 S.C.R. 785
- Case number
- CIVIL APPEAL No. 165/1956
- Decided
- 28 April 1958
- Bench
- SUDHI RANJAN DAS, VIVIAN BOSE, T.L. VENKATARAMA AIYYAR, S.K. DAS, A.K. SARKAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 34
Headnote
'boURT ·REPORTS 785 above ~lirow vefr little light. There is, indeed, a dis- ;9ss tinction between h.n original or normal assessment k •. h· -- , d 23 d d · 3 b La s mana Snenoy un er s. an a re-assessment un er s. 4; ut we . · v. ·· · have 5 · K. Das J. assessment and collection of income-tax' has been used in a comprehensive sense so as to include the whole procedure for imposing liability upon the taxpayer. Result: The final result, therefore, is-(a) the Travancore­ Cochin appeals (Civil Appeals 143 to 145 of 1954) are'
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