MANU/SC/0074/1968

IN THE SUPREME COURT OF INDIA

Decided On: 19.08.1968

Appellants: Balchand
Vs.
Respondent: Income-tax Officer, Sagar

JUDGMENT

Shah, J.

1. The Income-tax Officer, Sagar, assessed the appellant to pay under section 23(3) of the Income-tax Act, 1922, tax on his income computed for the assessment years 1945-46 and 1946-47. On June 24, 1959, the Income-tax Officer issued a notice of reassessment under section 34 of the Income-tax Act, 1922, reciting that the income of the appellant had escaped assessment and requiring the appellant to submit a return of his total world income assessab

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