Supreme Court of India
The Commissioner of Income-tax, Bihar & Orissa v. Maharaja Pratapsingh Bahadur of Gidhaur
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2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax-Escaped income-Notice issued by Income-tax Officer without approval of Commissioner-Subsequent amendment of enactment providing for Commissioner's approval-Assessment based on original notice-Validity-General Cla,,ses Act, z897 (IO of r897), s. 6-Income-tax and Business Profits Tax (Amendment) Act, r948 (48 of r948), ss. I, 8-Indian Income-tax Act, r922 (II of z922), s. 34, as amended by Act 48 of r948. The appellant who had agricultural income from his Zamin dari was assessed to income-tax for the four assessment years, 1944-45, to 1947-48. The income-tax authorities did not
Where later benches applied it
- 2024 Union of India & Ors. v. Rajeev Bansal
- 1964 Commissioner of Income-tax, New Delhi v. Rao Thakur Narayan Singh
Of those, 1 referred to · 1 mentioned
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