Supreme Court · 1962 INSC 22 · Decided 24 January 1962

The Income Tax OFFICER. Madras v. S. K. Habibullah, Madras

Court
Supreme Court of India
Citation
1962 INSC 22 · [1962] SUPP. 2 S.C.R. 716
Case number
CIVIL APPEAL No. 557/1960
Decided
24 January 1962
Bench
S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Constitution Article 226; Income Tax Act Section 35

Headnote

COURT REPORTS [1962] SUPP. THE IN'CO!IIE TAX OI<'l<'ICER. MADRAS v. S. K. HABIBULLAH, MADRAS (S. K. DAs, M. HmAYATULT,AH a.nd J.C. SuAH, JJ.) Income Tax-Aaaeument of firm complered prior to April 1, 1952 -P<ruw lo rtctify partner'.&bull; asaeaamenl-lnrlividual and firm distinct enliliM Tax Act. He submitted returru for assessment of lnc&middot;>me Tax for the years 1916-47 and 47-&middot;18 with regard to both the firms showing losses. The assessment of one of the firm for the year 1946-47 antl 47&middot;48 was completed on 31. 10.50 and of the other for the year 1947 48 on

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