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For Reassessment Issue of notice U/s. 148 is mandatory
Case Law Details
- Case Name
- Y. Narayana Chetty Vs Income-tax Officer Venkatarama Aiyar (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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[1959] 35 ITR 388 (SC)
Supreme Court of India
Y. Narayana Chetty
Versus
Income-tax Officer
Venkatarama Aiyar, Gajendragadkar and Sarkar jj.
C.A. NOS. 317 TO 320 OF 1957
OCTOBER 15, 1958
JUDGMENT
These four appeals arise from four petitions filed against the Income-tax Officer, Nellore Circle, Nellore, respondent No. 1, in respect of the proceedings taken by him against three firms under section 34 of the Indian Income-tax Act (hereinafter called the Act). The firm M/s. Bellapu Audeyya and Chilla Pitchayya was formed on April 20, 1936, and it was dissolved on March 31, 1948. ...
