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Supreme Court of India

J. P. Jani, Income-tax Officer, Circle Iv, Ward-g, Ahmedabad & Anr. v. Induprasad Devshankar Bhatt

Neutral citation
Reported as [1969] 1 S.C.R. 714
Bench J.C. Shah J.
Decided 20 August 1968

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.

4 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the judgment of the High Court of Gujarat dated 14th/ 15th December, 1964 is cor­ rect and this appeal must be dismissed with costs.

Judgment, page 10

From the headnote

ncom•-tax Act (43 o/ 1961). ss. 148 and 297 (2)(d)(ii)-Right of ltu:onJe-J'ax Officer to reopen assessment under s. 34 of the Income-tax Act, 1922, barred on the date of commencement of thl! 1961 Act-­ JVherher notice under s. 148 to reopen assessment rould be issued. Under s. 297(2) (d) (ii) Of the Income.tax Act, 1961. dealing with repeals and sa\ings, notwithstanding the repeal of the 1922-Act, where in r""pect of any assc&smcnt year afte'r the year ending on 31st day of March. 1940. any income had escaped assessment and no proe<>edings under s. 34 of the repealed Act are pending at the

Where later benches applied it

Of those, 4 mentioned

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