SC judgement in the case of CIT West Bengal Vs. Durga Prasad More

CIT West Bengal Vs. Durga Prasad More (Supreme Court of India) A brief anaylysis In the Supreme Court of India. CIT west Bengal filed appeal before SC against the order of High Court and SC delivered judgement on 27.8.1971. The name of the assessee was Sh. Durga Parshad More. This is with 82 ITR 540. The Hon’ble judges were J. A Grover and J. K Hegde. The complete judgement was written by Justice KHegde. This case relates to Income Tax Act, 1922. Party raised question to the High court u/s 66(2) of the Act, 1922 after the judgement of the Tribunal was not in favour of the assessee. These are...