Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Income Tax Act 147 and 148 1961 : Sections 143(3) |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Income Tax Act, 1961 :Sections 143(3), 147 and 148- Reassessment-Valid return for AY 1962-63 filed in 1964 was pending along with an application for refund of tax deducted at source- Note recorded by ITO in the file that question of giving credit for tax deducted at source could be considered at a later stage-Order not communicated to assessee-Notice to file fresh return for AY 1962-63-Fresh return filed-Order of reassessment challenged-Appellate Assistant Commissioner held reassessment valid as no final orders had been passed on previous return-Upheld by Income Tax Appellate Tribunal and question of law referred to High Court-High Court held the note to be an order of disposal and also held the reassessment valid-On appeal Held, no reassessment proceedings can be initiated if assessment proceeding pending on basis of return already filed-Note was merely an internal endorsement on the file, no finality to the claim of refund was given-Notice for reassessment was invalid-Sections 139, 237, 246(/)(k) and 249-Income Tax Rules, 1962-Rule 41. Sections 237 and 139-Refund of tax deducted at source-Filing of return in prescribed form a long with application for refund is not an empty formality- Examination of return as regards correctness of the amount claimed as refund constitutes assessment. |
Judge | Hon'ble Mr. Justice D.P. Wadhwa |
Neutral Citation | 2000 INSC 77 |
Petitioner | Trustees Of H.e.h. The Nizam`s Supplemental Family Trust |
Respondent | Commissioner Of Income Tax |
SCR | [2000] 1 S.C.R. 863 |
Judgement Date | 2000-02-16 |
Case Number | 5395 |
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