Supreme Court · 1979 INSC 69 · Decided 16 March 1979
Union of India v. Jardine Henderson and ORS.
- Court
- Supreme Court of India
- Citation
- 1979 INSC 69 · [1979] 3 S.C.R. 555
- Case number
- CIVIL APPEAL No. 1575/1971
- Decided
- 16 March 1979
- Bench
- N.L. UNTWALIA, R.S. PATHAK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- CPC; Constitution Article 227; Income Tax Act Section 35
Headnote
Bengal Public Demands Recovery Act, 1913, Sections 7 to 10 rea4 with Rule 46{2) under the Act, Scope of-Locus standi of the Purchaser of the propc1ty of certificate debtor to prefer a claim objecting to the sale of property under the Act. Taxation Laws (Continuation and Validation of Recovery (4) section 35 of the Income Tax Act, 1962-When a fresh notice of demand is necessary, explainied. In Income Tax Officer, Kolar Circle and Anr. v. Seghu Buchiah Setty. 52 I.T.R. 538, this Court held that the recovery proceedings initiated against the assessee-respondent' on the basis of
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