Supreme Court · 1996 INSC 1355 · Decided 20 November 1996
Waldies LTD. v. Commissioner of Income Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1355 · [1996] SUPP. 8 S.C.R. 879
- Case number
- CIVIL APPEAL No. 1790/1979
- Decided
- 20 November 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 147, 104
Headnote
B Companies (Profits) Surtax Act: Sections 4, 13 and 14. Mistakes-Apparentfi"om the record-Rectification of-A Y 1964-65- 'Record '-Scope of-Tax liability under S.147 of Income Tax Act­ Enhanced-Consequently surtex assessment rectified-On reversal of order C passed under S.147 surtex assessment proceedings-Hence, for second rectification there was mistake apparentfi"om the record-Income Tax Act, 1961, S.147. D Rectified Order-Rectification of-To restore original order-After expiry of time-limit prescribed under S.13(1)-Validity of-AY 1964-65- assessment orders under
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