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1962 (12) TMI 54 - SUPREME COURTWhether having regard to the return dated the 7th March, 1951, by Sardar Lakhmir Singh in his individual capacity and to the provisions of section 34(3), the assessment made on him on the 27th November, 1953, is validly made ? Held that:- Appeal dismissed. It is not necessary in this case to say that the proviso is bad as making a hostile discrimination against the assessee mentioned in it and I do not do so. The respondent, Lakhmir Singh, was not the assessee in the section 31 proceedings in consequence of which the assessment order against him was made. The assessee was his father as the karta of a non-existent family. The proviso is invalid against the respondent, Lakhmir Singh.
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