NDLI: Income-tax Officer, Calcutta & Ors. Vs. Radheshyam Ladia

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Failure to disclose share income of wife and minor child Assessee
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Income Tax Act, 1961 (43 of 1961)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Income Tax Act, 1961-Section 34(1)(a)-Assessee-Failure to disclose share income of wife and minor child-Whether there is failure to disclose fully and truly all material. The respondent was assessed to Income tax for assessment year 1960-61 under s. 23(3) of the Income Tax Act, 1922 and for the assessment years 1961-62 and 1962-63 under s. 143(3) of the Income tax Act, 1961. The validity of the notices issued under s. 147(a) read with s. 148 of the Act of 1961 in respect of these three assessment years was challenged by the respondent under Act 226. Though the notices did not disclose any material to justify their Issue, the Income Tax Officer in his return before the High Court stated that during the course of assessment for the year 1963-64 of the wife of the respondent, she contended having received valuable assets from the respondent between 11th December 1955 and 28th October, 1960 without adequate consideration in money or money's worth. The income from the said assets which should have been Included in the return of the respondent was not so included by him and that the capital gains arisen therefrom was also not included or disclosed by the respondent in his returns. A Learned Single Judge relying upon the decision of the Supreme Court in V.D.M. RM. M.RM. Mathiah Chettiar v. Commissioner of Income-tax, Madras 74 ITR 183 quashed the notices. The appeal of the Revenue failed before the Division Bench.
Judge	Honble Mr. Justice Ranganath Misra
Neutral Citation	1987 INSC 121
Petitioner	Income-tax Officer, Calcutta & Ors.
Respondent	Radheshyam Ladia
SCR	[1987] 2 S.C.R. 1102
Judgement Date	1987-04-21
Case Number	1187

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Income-tax Officer, Calcutta & Ors. Vs. Radheshyam Ladia

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Income-tax Officer, Calcutta & Ors. Vs. Radheshyam Ladia

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