MANU/SC/0088/1968

IN THE SUPREME COURT OF INDIA

Decided On: 20.08.1968

Appellants: Income Tax Officer, Distt. II(ii), Kanpur and Ors.
Vs.
Respondent: Shri Mani Ram etc.

JUDGMENT

Ramaswami, J.

1. In these appeals, which have been heard together, a common question of law arises for determination, that is, whether the expression "any person who has not hitherto been assessed" in section 18A (3) of the Income-tax Act, 1922 (hereinafter called the Act), after the Income-tax Amendment (Act 67 of 1949), should be interpreted so as to include a person who has only been provisionally assessed under section 23B of that Act.

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