Supreme Court · 1975 INSC 51 · Decided 27 February 1975
Union of India & ORS. v. Seth R. Dalmia
- Court
- Supreme Court of India
- Citation
- 1975 INSC 51 · [1975] 3 S.C.R. 735
- Case number
- CIVIL APPEAL No. 1107/1970
- Decided
- 27 February 1975
- Bench
- Y.V. CHANDRACHUD, R.S. SARKARIA, A.C. GUPTA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 148
Headnote
F G H UNION OF INDIA & ORS. v. SETH R. DALMIA Febrµary 27, 1975. 7 35 [Y. V. CHANDRACHUD, R. S. SARKARIA AND A. C. GUPTA, JJ .J Income Tax Act 1961-Sec. 148. C'ntral Board of Direct Taxes (Regulation of Tra11saction of Busi11ess) R111.ts 1964-Rule 4-Whctlrer approra/ by Ccnt;a/ for reopening the assessments for 3 assessment years. The notices recited that they were issued after obtaining the neces·sary satisfaction of the Central Board of Direct Taxes. The respondent filed a writ petition in t!ie High Court challenging the said notices inter a/ia 011 the ground
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