NIRANJAN & CO. P. LTD. v. COMMISSIONER OF INCOME TAX, WEST BENGAL-I & OTHERS

Citation: [1986] 1 S.C.R. 916

Court: Supreme Court of India

Bench: R.S. PATHAK, SABYASACHI MUKHERJI

Case summary

The specific amount which provided the ground for the issue of the notice under section 147 having been taken into consideration by the Income-tax Officer while making the assessment, it was urged that it could not be said that there was any escapement of income, or under...

Judgment text

The specific amount which provided the ground for the issue of the notice under section 147 having been taken into consideration by the Income-tax Officer while making the assessment, it was urged that it could not be said that there was any escapement of income, or under...