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PETITIONER: SARDAR BALDEV SINGH
Vs.
RESPONDENT: COMMISSIONER OF INCOME-TAX, DELHI & AJMER.
DATE OF JUDGMENT: 02/09/1960
BENCH: SARKAR, A.K. BENCH: SARKAR, A.K. SINHA, BHUVNESHWAR P.(CJ) IMAM, SYED JAFFER SUBBARAO, K. SHAH, J.C.
CITATION: 1961 AIR 736 1961 SCR (1) 482 CITATOR INFO : R 1961 SC 743 (12) D 1961 SC1708 (14,17) F 1961 SC1717 (8) R 1962 SC 123 (5,6) R 1962 SC1323 (2,6) E 1963 SC 491 (2) RF 1963 SC 835 (2,4) R 1964 SC 925 (24) R 1965 SC1375 (11,12,35 ETC.) R 1965 SC1862 (10) MV 1966 SC1089 (55) R 1968 SC 150 (7) E 1968 SC1286 (6) RF 1972 SC 425 (26) RF 1986 SC1099 (9)
ACT: Income-tax Assessment-Undistributed dividend deemed to have been distributed-Reassessment as income escaping assessment- Venue-Constitutional validity of enactment Indian Income- tax Act, 1922 (11 of 1922), SS. 23A, 34, 22, 64- Government of India Act, 1935, Seventh Sch., List I,Entry 54.
HEADNOTE: The appellant, at the time a resident of Lahore, was asses- sed to income-tax on an income of Rs. 49,047 for the assessment year 1944-45 by the Income-tax Officer, Lahore. After the partition in 1947 he shifted to Delhi and resided there. He was one of the three share-holders of a company called Indra Singh and Sons Ltd. of Calcutta, the sha...