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PETITIONER: MAHARAJ KUMAR KAMAL SINGH
Vs.
RESPONDENT: THE COMMISSIONER OF INCOME-TAX, BIHAR & ORISSA
DATE OF JUDGMENT: 01/10/1958
BENCH: GAJENDRAGADKAR, P.B. BENCH: GAJENDRAGADKAR, P.B. AIYYAR, T.L. VENKATARAMA SARKAR, A.K.
CITATION: 1959 AIR 257 1959 SCR Supl. (1) 10 CITATOR INFO : E 1959 SC1303 (11,12) D 1960 SC1232 (7,47) R 1964 SC 766 (9) F 1967 SC 230 (5,13) R 1968 SC 565 (9,11,32) D 1968 SC 843 (10) R 1970 SC 300 (4) RF 1972 SC 29 (4) F 1976 SC 203 (10,11,12) D 1976 SC1681 (5) RF 1977 SC2129 (9) R 1979 SC1960 (6,14)
ACT: Income Tax-Re-assessment -Escaped income -Assessment order based on statement of law subsequently found to be erroneous Escaped Whether assessment can be reopened-" Information Escaped-income", meaning of-Indian Income-tax Act, 1922 (XI Of 1922), as amended by Act 48 of 1948, s. 34(1)(b).
HEADNOTE: In respect of the assessment of the appellant to income-tax the Income-tax Officer excluded the amount of interest on arrears of rent received by him, in view of the decision of the Patna High Court in Kamakshya Narain Singh v. Commissioner of Income-tax, [1946] 14 1. T. R. 673, that this amount was not liable to be taxed, though an appeal against the said decision to the Pr...