Supreme Court of India
S. C. Prashar, Income-tax Officer, Market Ward, Bombay and Another v. Vasantsen Dwarkadas and Others
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15 Supreme Court benches have cited this judgment.
From the headnote
Income Tax-Escaped income-Reassessment-Validity of notic•-Btal'Ult providing for saving of notices-Retrospective operation-Indian Income-to"' (Amendment) Act, 1948 (48 of 1948), •· 8-Indian Income-ta"' (Amendment) Act, 1953 (25 of 1953), 1. 31-Finance Act, 1956 (18 of 1956), •· 18-Indian Income-ta"' (Amendment) Act, 1959 (9 of 1959), s. 2, 4-Indian Income-ta.: Act, 1922 (11 of 1922), s. 34, as amended. The first respondent's father, , and another were partners doing busines in the name of P.L. since 1935. died in 1946 but the firm was continued with the first re<pondent as a partner . In 1941
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Where later benches applied it
- 2024 Union of India & Ors. v. Rajeev Bansal
- 2018 G H Champa Lal v. State of Rajasthan and Ors.
- 2009 Commissioner of Income Tax, Shimla v. M/s. Greenworld Corporation, Parwanoo
- 1998 Hungerford Investment Trust Ltd. v. Income Tax Officers and Ors.
- 1994 Babua Ram v. State of U.P.
- 1973 C.I.T. Bombay v. Onkarmal Meghraj (h.u.f.) & Ors.
- 1970 Commissioner of Income Tax, Patiala v. The Ambala Flour Mills
- 1967 Bhanji Bagawandas v. Commissioner of Income-tax, Madras
- 1966 Commissioner of Income-tax, Patiala & Ors. v. M/s. Shahzada Nand & Sons & Ors.
- 1964 Kunwar Trivikram Narain Singh v. State of Uitar Pradesh and Others
- 1964 Banarasi Devi v. Income-tax Officer, Calcutta
- 1964 Income-tax Officer, A-ward, Sitapur v. Murlidhar Bhagwandas, Lakhimpur Kheri
- 1962 P. V. Godbole v. Jagannath Fakirchand
- 1962 Commissioner of Income-tax, Madras v. Janabha Muhammad Hussain Nachiar Ammal
- 1962 Commissioner of Income-tax v. Sardar Lakhmir Singh
Of those, 1 followed · 14 mentioned
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