Supreme Court of India
Income-tax Officer, Calcutta & Ors. v. Radheshyam Ladia
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From the headnote
Income Tax Act, 1961-Section 34(1)(a)-Assessee-Failure to disclose share income of wife and minor child-Whether thete is failure to disclose fully and truly all material. The respondent was assessed to Income tax for bssessment year 1960·61 under s. 23(3) of the Income Tax Ad, 1922 and for the assess• ment years 1961·62 and 1962·63 under s. 143(3) of the Income tax Act, 1961. The validity of the notices issued under s. 147(a) redd withs. 148 of the Act of 1961 in respect of these three ass~ssmeni ~ears was chal· lenged by the respondent under Act 226. 'though the notices did not disclose any
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