Supreme Court of India
Kalawati Devi Harlalka v. Commissioner of Income-tax, West Bengal & Ors.
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8 Supreme Court benches have cited this judgment.
From the headnote
Income-tax Act, 1961, ss. 297 and 298-Commissionu issuing notice of revision of assessment under s. 33B of the Income-tax Act, 1922- whether such proceedings covered by the expression "proceedings for the assessment" in , .. 297(2) (a)-S. 6 General Clauses Act, 1897-Effect of s. 298 and the Income-tax (Remol'al of Dilfu:ulties) Orders, 1962-Vali dilY of. The appeljant received a notice on January 24, 1963 from the Com missioner of Income-tax, We.t Bengal, initiating a revision under s. 33B of the Income-tax Act, 1922, of her asse.sments for the years 19S2-S3 to 1960-61. The appellant
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Where later benches applied it
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- 2018 Board of Control for Cricket in India v. Kochi Cricket Pvt. Ltd. and Etc.
- 2009 Priyanka Estates International P. Ltd. & Ors. v. State of Assam & Ors.
- 1987 Raja Ram Kumar Bhargava (dead) by Lrs. v. Union of India
- 1976 Commissioner of Income Tax, Kanpur v. M/s. J. K. Commercial Corporation Ltd. Etc.
- 1968 T. S. Baliah v. T. S. Rengachari
- 1968 Third Income-tax Officer, Mangalore v. M. Damodar Bhat
- 1967 S. Sankappa Amd Others v. The Income-tax Officer, Central Circle Ii, Bangalore
Of those, 2 referred to · 6 mentioned
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