Supreme Court of India
Income-tax Officer, A-ward, Sitapur v. Murlidhar Bhagwandas, Lakhimpur Kheri
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
6 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the said proviso would not save the time-limit prescribed under sub-s. ( 1) of s. 34 of the Act in respect of an escaped assessmcDt of a year other than that which is the subject-matter of the r.ppcal or the revision, as the case may be.
Judgment, page 16
Authorities it was built on
- 1954 Shree Meenakshi Mills Ltd., Madurai v. Sri A. V. Visvanatha Sastri and Another.
- 1962 S. C. Prashar, Income-tax Officer, Market Ward, Bombay and Another v. Vasantsen Dwarkadas and Others
- 1953 Sir Kikabhai Premchand v. Commissioner of Income Tax (central), Bombay.
- 1962 K., Simrathmull v. S. Nanjalingiah Gowder
- 1964 K.c.thomas, First Income-tax Officer, Bombay v. Vasant Hiralal Shah & Ors.
Where later benches applied it
- 2011 Arun Kumar Aggarwal v. State of Madhya Pradesh and Ors.
- 2004 Commissioner of Endowments and Ors. v. Vittal Rao and Ors.
- 1984 Bhagwan Das Sita Ram v. Commissioner of Income-tax
- 1970 Estate of Late Rangalal Jajodia v. Commissioner of Income-tax, Madras
- 1968 Daffadar Bhagat Singh & Sons v. The Income-tax Officer, A-ward, Ferozepore
- 1964 R. Cidtralekha & Anr. v. State of Mysore & Ors.
Of those, 1 relied on · 5 mentioned
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