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PETITIONER: A. N. LAKSHMANA SHENOY
Vs.
RESPONDENT: THE INCOME TAX OFFICER, ERNAKULAM &ANOTHER(and connected app
DATE OF JUDGMENT: 28/04/1958
BENCH: DAS, S.K. BENCH: DAS, S.K. BOSE, VIVIAN DAS, SUDHI RANJAN (CJ) AIYYAR, T.L. VENKATARAMA SARKAR, A.K.
CITATION: 1958 AIR 795 1959 SCR 751
ACT: Income Tax-Re-assessment-Original assessment under the Provisions of Travancore, Cochin and Mysore income-tax Acts- Constitutional changes resulting in Travancore and Cochin, and Mysore becoming Part B States-Extension of Indian income-tax Act to those States-- Applicability of the Travancore, Cochin and Mysore Income-tax Acts for re- assesment for Prior Period-Financial agreement between the President of India and the Rajpramukh- 96 752 Effect on re-assessment Proceedings-Travancore Income-tax Act, 1121 (Travancore XXIII Of 1121), s. 47-Cochin Income- tax Act, 1117 (Cochin VI Of 1117), s. 44 -Mysore Income-tax Act, 1923 (Mysore V Of 1923), s. 34-Finance Act, 1950 (XXV Of 1950), s. 13(1)Constitution of India, Arts. 278 and 295.
HEADNOTE: Section 13(1) of the Finance Act, 1950, provided If immediately before the 1st day of April, 1950, there is in force in any Part B State...... any law relating to income tax or supertax or tax on profits of busines...