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1 - 10 of 42 (0.65 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Article 226 in Constitution of India [Constitution]
Section 34 in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
Calcutta Discount Company Limited vs Income-Tax Officer, Companies ... on 1 November, 1960
In Calcutta Discount Co. Ltd., v. Income-tax
Officer, Companies District I, Calutta and another, AIR
1961 SC 372, the apex Court held that:
Section 68 in The Income Tax Act, 1961 [Entire Act]
Lalji Haridas vs Income-Tax Officer And Anr. on 25 July, 1961
In fact, the principle of protective
precautionary assessment came up for consideration
before the apex Court in Lalji Haridas (supra), wherein by
upholding, action of reassessment initiated by the
Revenue, they observed that "In cases where it appears
to the income-tax authorities that certain income has
been received during the relevant assessment year but it
is not clear who has received that income and prima facie
it appears that the income may have been received
either by A or B or by both together, it would be open to
the relevant income-tax authorities to determine the said
question by taking appropriate proceedings both against
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A and B. That being so, we do not think that Mr. Nambiar
would be justified in resisting the enquiry which is
proposed to be held by respondent No.1 in pursuance of
.