Supreme Court · 2000 INSC 77 · Decided 16 February 2000
Trustees of H.E.H. the Nizam's Supplemental Family Trust v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2000 INSC 77 · [2000] 1 S.C.R. 863
- Case number
- CIVIL APPEAL No. 5395/1999
- Decided
- 16 February 2000
- Bench
- D.P. WADHWA, S.S.M. QUADRI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 237
Headnote
THE NIZA.\1'S SUPPLEMENTAL FAMILY TRUST v. COMMISSIONER OF INCOME TAX FEBRUARY 16, 2000 (D.P. WADHWA A.11.ID SYED SHAH MOHA.\.IMED QUADRI, JJ.) Income Tax Act, 1961 : A B Sections 143(3), 147 and 148--Reassessment-Valid return for AY C 1962-63 filed in 1964 was pending along with an application to assessee-Notice to file fresh return for AY 1962- 63-fi'resh return filed -Order of reassessment challenged-Appellate Assis- tant Commissioner held reassessment valid as no final orders had been D passed on previous retum--{/pheld by Income Tax Appellate Tribunal and question of law
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