Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | lncomE TAX |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Income tax-Limitation-Assessment made after four years- if barred- Provision saving assessment in respect of some persons- If discriminatory-Indian Income-tax Act, 1922 (11 of 1922) s. 31, 34(3)- Indian Income tax (Amendment) Act, 1953 (25 of 1953), ss. 18, 31 - Constitution of India,Art.14.The assessee and his father filed separate returns for the year 1946-47 and the father also filed a return as Karta of the Hindu undivided family in which the income was declared as ... nil on the ground that the Hindu undivided family had ceased 1, to exist. On March 15, 1951, the Income-tax Officer amalgamated the incomes of the assessee and his father and assessed them on the total income as the income of a Hindu undivided family but he did not make any assessment of the assessee as an individual. On appeal by the father the Appellate Assistant Commissioner, on March 20, l953, held that there v.'a'J no Hindu undivided family, set aside that assessment and directed a reassessment of the assessee and his father as individuals. Thereupon the Income-tax Officer, by order dated december 27, 1953, assessed the assessee as an individual.The assessee contended that the assessment not having been made within four years of the year 1946-47 i.e. by March 31, · 1951, was barred by s. 34(3} -of the Income-tax Act, 1922, The Appellate Tribunal held that the assessment was not barred, but, at the instance of the assessee, it referred to the High Court the question whether the assessment -was validly made. The High Court answered the reference in favour of the assessee. The appellant contended that the assessment was within time as it· was saved by the second proviso to s. 34(3} as amended by the Amending Act, 1953 and that the assessment was validated by s. 31 of the Amending Act, 1953. |
Judge | Honble Mr. Justice A.K. Sarkar Hon'ble Mr. Justice J. L. Kapur Honble Mr. Justice M. Hidayatullah Hon'ble Mr. Justice S.K Das |
Neutral Citation | 1962 INSC 376 |
Petitioner | Commissioner Of Income-tax |
Respondent | Sardar Lakhmir Singh |
SCR | [1964] 1 S.C.R. 148 |
Judgement Date | 1962-12-12 |
Case Number | 214 & 215 |
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