MANU/SC/0237/1968

IN THE SUPREME COURT OF INDIA

Decided On: 22.08.1968

Appellants: Commissioner of Income-tax, West Bengal
Vs.
Respondent: Durga Prasad More

JUDGMENT

Shah, J.

1. Durga Prasad More--hereinafter called "the assessee"--was assessed by the Income-tax Officer, Calcutta, to tax under the Indian Income-tax Act, 1922, in the assessment year 1945-46 in the status of individual resident and ordinarily resident in British India. In proceedings for reassessment of the income of the assessee, the Income-tax Officer added to the total income of the assessee for the assessment year 1945-46 an amount of Rs. 2,20,000

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