Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Indian Income-tax Act 1922 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Income-tax-Escaped income-Failure to submit return- notice to reassess-Validity-Retrospective operation-Indian Income-tax and Business Profits Tax (Amendment) Act, 1948 (48 of 1948), s. 8-Indian Income-tax (Amendment) Act, 1953 (25 of 1953), s. 31-Indian Income-tax Act, 1~22 (11 of 1922), s.34, as amended.In the year of account relevant to the assessment year 1942- 43, the assessee received Rs. 9,180{-, but submitted no return -of her income. On July 25, 1949, the Income-tax Officer, on receipt of definite information that such income had escaped assessment, issued a notice -to her under s. 34 of the Indian Income-tax Act, 1922, as amended by the Indian Income-tax and Business Profits Tax (Amendment) Act, 1948. Thereafter, she was assessed on the aforesaid income on October 24, 1949. She challenged the validity of the proceedings under s, 34 initiated on July 25, 1949, on the grounds, that the right to revive the assessment was governed by the provisions of s. 34, before it was amended in 1948, under which the period of limitation - prescribed was four years in the case of a failure to file a return and that this period having expired on March 31, 1947, and the Amending Act of 1948 having come into - force only March 30, 1948, the eight years' period provided therein could not be invoked .. For the Income-tax Authorities, the validity of the notice was sought to be sustained by the additional ground that; in any case, s.' 31 of the Indian Income-tax (Amendment) Act, 1953, validated the notice. |
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 375 |
Petitioner | COMMISSIONER OF INCOME-TAX, MADRAS |
Respondent | JANABHA MUHAMMAD HUSSAIN NACHIAR AMMAL |
SCR | [1964] 1 S.C.R. 137 |
Judgement Date | 1962-12-12 |
Case Number | 509 |
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