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&shy; eeecting-Time limit for. and served a notice in that behalf in Ma<rch 1951&bull;, on the respondents. The Income-tax Officer determined the total income of the respon&shy; 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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