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PETITIONER: THE COMMISSIONER OF INCOME-TAX, BIHAR & ORISSA.
Vs.
RESPONDENT: MAHARAJA PRATAPSINGH BAHADUR OF GIDHAUR.
DATE OF JUDGMENT: 29/11/1960
BENCH: HIDAYATULLAH, M. BENCH: HIDAYATULLAH, M. KAPUR, J.L. SHAH, J.C.
CITATION: 1961 AIR 1026 1961 SCR (2) 760 CITATOR INFO : D 1965 SC1031 (4) D 1965 SC1431 (11) D 1978 SC 209 (12)
ACT: Income Tax-Escaped income--Notice issued by Income-tax Officer without approval of Commissioner--Subsequent amendment of enactment providing for Commissioner’s approval--Assessment based on original notice--Validity--General Clauses Act, 1897 (10 of 1897), s. 6--Income-tax and Business Profits Tax (Amendment) Act, 1948 (48 of 1948), ss. r, 8--Indian Income-tax Act, 1922 (11 of 1922), s. 34, as amended by Act 48 of 1948.
HEADNOTE: The appellant who had agricultural income from his Zamindari was assessed to income-tax for the four assessment years, 1944-45, to 1947-48. The income-tax authorities did not include in his assessable income, interest received by him on arrears of rent, in view of a decision of the Patna High Court, but subsequently this view of law was reversed by the Privy Council. On August 8, 1948, the Income-tax Officer issued notices under s. 34of the Indian Income-tax Act, 1922, for assessing the escaped income. Before the notices were issued th...