1965 (12) TMI 24 - SUPREME COURT

Order of the High Court of Judicature at Allahabad quashing the notice issued by the appellant under section 34 of the Indian Income-tax Act, 1922 to the respondent as the karta of a Hindu undivided family for the assessment year 1955-56 questioned

Held that:- The High Court went wrong in holding that the Income-tax Officer had no jurisdiction to initiate proceedings under section 34 of the Act against the respondent as the karta of a Hindu undivided family. Appeal allowed.