Supreme Court of India
Estate of Late Rangalal Jajodia v. Commissioner of Income-tax, Madras
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.
5 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the High Court was in error in holding that the second proviso to section 34(3) .of the Act did not save the assessments and therefore we set aside the judg ment of the High Court and allow the appeals of the Revenue in B C.A. Nos. 2336-2339 of 1966. ·As for appeals C.A. Nos. 2332-2335 of 1966 we·uphold the conclusion of the High Court and dismiss the appeals.
Judgment, page 10
Authorities it was built on
Where later benches applied it
- 2002 Tulsi Ram and Ors. v. Mathura Sagar Pan Tatha Krishi and Anr.
- 1998 Hungerford Investment Trust Ltd. v. Income Tax Officers and Ors.
- 1996 Commissioner of Income Tax, Shillong v. Jai Prakash Singh
- 1986 Dr. D.C. Wadhwa & Ors. v. State of Bihar & Ors.
- 1976 Commissioner for Hindu Religious & Charitable Endowments, Mysore v. Ratnavarma Heggade (deceased) by His L.rs.
Of those, 5 mentioned
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