BALADIN RAM vs COMMISSIONER OF INCOME-TAX, U. P. — 1971 PTD 879

Citation: 1971 PTD 879

Court: Supreme Court of India

Year: 1968

Decision Date: 1968-08-21

Parties: BALADIN RAM vs COMMISSIONER OF INCOME-TAX, U. P.

Headnotes

Case cited as 1971 PTD 879

Judgment Text

Court Name: Supreme Court of India Judge(s): V. Ramaswa mi, A. N. Grover, J. C. Shah Title: BALADIN RAM vs COMMISSIONER OF INCOME-TAX, U. P. Case No.: Civil Appeals Nos. 663 and 664 of 1966 Date of Judgment:1968-08-21 Reported As: 1971 PTD 879 Result: Appeal dismissed JUDGMENT JUDGMENT GROVER, J.------In these appeals by special leave the facts may be stated : The assessee at the material time was a Hindu undivided family. The relevant assessment year is 1944-45 corresponding to the accounting year ending on Diwali Samvat 2000 (October 28, 1943). On February 20, 1945, the Income-tax Officer made an assessment on a total income of Rs. 26,800 odd which comprised income from the share in the business of Kasi Iron Foundry and the income from the property. This order was revised under section 34 of the Indian Income-tax Act, 1922, hereinafter called the Act. In the revised assessment order the total income of the assessee was computed at Rs. 71,731. In this amount a sum of Rs. 40,000 was included as income from undisclosed sources. This assessm ent was challenged before the Appellate Tribunal, and was set aside on the ground that there had not been proper service of a notice under section 34. A fresh notice under section 34 was issued in October 1951. On October 16, 1952, a revised assessment order was passed and the total income of the assessee was computed at Rs. 85,817 which included a sum of Rs. 49,696 as income from undisclosed sources. On March 31, 1953, the Income-tax…

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