Supreme Court of India

Income - Tax Officer, Tuticorin v. T. S. Devinath Nadar & Ors.

Neutral citation

Reported as [1968] 2 S.C.R. 33

Bench K.N. Wanchoo J.

Decided 25 October 1967

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.

1 Supreme Court bench has cited this judgment.

What the Court ordered

For the reasons mentioned above, I dismiss these appeals with costs.

Judgment, page 22

From the headnote

Indian Income-tax Act, 1922 as amended by Act 25 of 1953, s. 35(5) · -Rectifictition of partner's assessment consequent on reassessment of firm-Section permitting such r.ctification in re,.pect of "completed assessment" of partners-Section whether applies to partner's assessmenrs finalised before 1st April 1952. The respondent and his four brothers were partners in a firm carrying · on. business in gunnies. The assessment of the firm for the year 194344 was compleied on January 22, 1946 and the share income of each partner was also determined. The as.•essment of the respondent as an

Authorities it was built on

1962 Gursahai Saigal v. Commissioner of Income-tax, Punjab cited by 27
1958 Y. Narayana Chetty & Another v. The Income-tax Officer, Nellore and Others cited by 2

Where later benches applied it

2024 Union of India & Ors. v. Rajeev Bansal referred to

Of those, 1 referred to

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