Supreme Court · 1972 INSC 303 · Decided 15 December 1972
Union of India and Others v. Rai Singh Deb Singh Bist & ANR.
- Court
- Supreme Court of India
- Citation
- 1972 INSC 303 · [1973] 3 S.C.R. 102
- Case number
- CIVIL APPEAL No. 2392/1969
- Decided
- 15 December 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Indian Iru:onu Tax Act, 1922~. 34(1) (a)-To confer jurisdiction to ilsue notice, l conditions hav~ to be &alis{ied (i) I.T.O. must luzve rtason to believe that tncome had been underauessed : (ii) He must /JQVe reason to believe that either asseuee has fdlled to make a return under s. 22 or he appeals is an Hindu Undivided Family. The assessmer;Dt years in question ar~ ranged from 1942-43 to 1953-54. Tho assessee tiled its returns for these years in time. The assessee's account books showed considerable cash credits in the name of some relations of the second respondent, the Karta of
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