Supreme Court · 1967 INSC 155 · Decided 18 July 1967
The Vith Income-Tax Officer, City Circle 11-A, Bangalore v. K.Y. Pillaiah & Sons
- Court
- Supreme Court of India
- Citation
- 1967 INSC 155 · [1968] 1 S.C.R. 6
- Case number
- CIVIL APPEAL No. 2177/1966
- Decided
- 18 July 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
INCOME-TAX OFFICER, CITY CIRCLE 11-A, A BANGALORE v. K.Y. PILLAIAB & SONS July 18, 1967 IJ. C. SHAH, S. M. SIKRI AND V. RAMASWAMI, JJ.) Mysore Income-tax Art of 1923. s. 34-Notice served within 4 years of the close of assessment year-Completion of assessment pro­ eeecting-Time limit for. and served a notice in that behalf in Ma<rch 1951•, on the respondents. The Income-tax Officer determined the total income of the respon­ dents in May 1954, but the order was set aside by the Appellate Assistant Commissioner in November 1961 and the Income-tax Offi- cer was directed
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