Supreme Court · 1968 INSC 230 · Decided 6 September 1968
Third Income-Tax Officer, Mangalore v. M. Damodar Bhat
- Court
- Supreme Court of India
- Citation
- 1968 INSC 230 · [1969] 2 S.C.R. 29
- Case number
- CIVIL APPEAL No. 1654/1967
- Decided
- 6 September 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 226(3), 297(2)(j)
Headnote
Income-tax Act, 1961, ss. 226(3), 297(2) (j)-Scope of.-Whether provisions of s. 226( 3) available for recovery of tax assessed under the Income-tax Act, 1922.-If assessee must be "in default" before a notice under s. 226(3) can issue.-Effect of s. 297(2)(j)-After notice of demand under notice under s. 226(3) to be issued. By a writ petition under Article 226 of the Constitution the respondent challenged the validity of a notice under s. 226(3) of the Income-tax Act, 1961, in respect of tax due from him 'for the four assessment years from 1960-61 to 1963-64 and penalty for the
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