Supreme Court of India
Commissioner of Income-tax, West Bengal Calcutta & Anr. v. Hemchandra Kar & Ors.
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From the headnote
Indian lncomt•tax Acr (11 of 1922), s. 34 and Indian Income-tax Amendment Act, 1953, s. '31-Scope of. The anessee was a Hindu undivided family. The Income-tax Ofllcer determined the total Income. of the assessee at a certain figure. Foliowlna demonetization of blah denomination notes the anmee encashed notes of the value of Rs. f9,000 and each of five members of the family en· cashed certain notes, the total encaslied by all the five members belna Rs. 1,10,000. The Income-tax Officer reopened the assessments under s. 34 of the Income-tax Act, 1922 (as amended in 1948 and made appli cable by
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