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1962 (12) TMI 1 - SC - Income TaxWhether the second proviso to sub-section (3) of section 34, as amended in 1953, saves the proceedings impugned? Held that:- proceedings under section 34(1)(a) of the Act were started against Kalavatibai for the assessment years 1944-45, 1945-46 and 1946-47 in respect of the business which her husband, Jagannath Ramkishan, had claimed to be a partnership business of the respondent's Hindu undivided family and himself. Two orders were passed by the Income-tax Officer for those years. Kalavatibai took appeals against those orders and the Appellate Assistant Commissioner on October 10, 1956, in allowing those appeals gave a finding that the business belonged to the partnership as claimed by Jagannath Ramkishan and the Income-tax Officer was authorised to make assessments under the provisions of section 34 on the said partnership as also on the respondent for the assessment years 1944-45, 1945-46 and 1946-47. Thereupon, a notice was issued with regard to the three assessment years on February 18, 1957, against M/s. Jagannath Fakirchand and Jagannath Ramkishan. These notices were challenged and were held to be illegal. Against that order of the High Court this appeal is brought on a certificate of the High Court under article 132(1) and article 133(1)(b) of the Constitution. Appeal dismissed.
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