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PETITIONER: R. S. A. C. KASI IYER
Vs.
RESPONDENT: THE COMMISSIONER OF INCOME-TAX, MYSORE, TRAVANCORE-COCHIN
DATE OF JUDGMENT: 01/09/1960
BENCH: SHAH, J.C. BENCH: SHAH, J.C. DAS, S.K. HIDAYATULLAH, M. GUPTA, K.C. DAS AYYANGAR, N. RAJAGOPALA
CITATION: 1961 AIR 210 1961 SCR (1) 466
ACT: Income-tax-Merger of Travancore-Cochin State with Indian Union-Government of India’s power to direct assessment or reassessment proceedings Travancore Income-tax Regulation VIII of 1096 M. E.-Travancore Taxation on income (Investigation Commission) Act, 1124 M. E. s. 8, sub-ss. (2), (4),(5), (6)-Opium and Revenue Laws (Extension of Application) Act (33 of 1950), SS. 2, 3, 3(c).
HEADNOTE: The State of Travancore-Cochin merged with Indian Union on March 7, 1949, but the Travancore Income-tax Regulation, VIII of 1096 (Malayalam Era) and the Travancore Taxation on Income (Investigation Commission) Act, II24 (Malayalam Era), continued to apply to that area not withstanding the merger. On August 6, 1949, the Travancore-Cochin Government passed an order referring the case of the appellants to the com- mission constituted under the ’Travancore Taxation on Income (Investigation Commission) Act, 1124- M. E. The investigation commission held by its report that the appellants had made a secret profit in the accounting year 1118 M. E., which was not ...