COMMISSIONER OF INCOME TAX Vs. SURAJ PAL SINGH DEED
LAWS(SC)-1990-12-11
SUPREME COURT OF INDIA (FROM: ALLAHABAD)
Decided on December 12,1990

COMMISSIONER OF INCOME TAX Appellant
VERSUS
SURAJ PAL SINGH Respondents


Referred Judgements :-

COMMISSIONER OF INCOME TAX VS. SURAJPAL SINGH [AFFIRMED]


JUDGEMENT

- (1.)This appeal is directed against the Judgement and order of the High court of Allahabad dated 11.07.1975, COMMISSIONER OF INCOME TAX V/s. Surajpal Singh [1977] 108 ITR 746, answering the question in the affirmative in favour of the assessee and against the Department.
(2.)The Income-tax Appellate tribunal referred the following question to the High court:
"Whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the assessment made by the Income-tax Officer was barred by limitation."

(3.)The High court, on a detailed consideration of the facts and circumstances of the case, held that the tribunal was right in holding that the case was not one to which the provisions of sec. 271(1)(c) of the Income-tax Act, 1961, corresponding to sec. 28(1)(c) of the old Act apply inasmuch as the Income-tax Officer had not recorded any finding or brought any material on record within a period of 4 years to show that it was a case of concealment. The High court agreed with the findings recorded by the tribunal that the assessment was clearly time-barred.
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