| Case ID |
0be58fa7-4f61-4a46-aa23-19d89f1b8ab2 |
| Body |
View case body. Login to View |
| Case Number |
Civil Appeals Nos. 2242 to 2246 of 1978 |
| Decision Date |
Feb 08, 1996 |
| Hearing Date |
|
| Decision |
The Supreme Court allowed the appeal, setting aside the High Court's judgment which had incorrectly concluded that the findings of the Tribunal were perverse. The Supreme Court emphasized that there was no signed assessment order for the assessment year 1955-56, which was crucial for the Revenue's case. The Tribunal's conclusions were upheld, confirming that the assessment on the Hindu undivided family was not valid as the Revenue failed to establish the existence of a signed assessment order. |
| Summary |
In the landmark case of Smt. Kilasho Devi Burman vs. Commissioner of Income Tax, the Supreme Court of India addressed crucial issues regarding the validity of income tax assessments under the Income Tax Act, 1961. The case revolved around the assessment of a Hindu undivided family for the year 1955-56. The Supreme Court highlighted the importance of having a signed assessment order, asserting that the absence of such an order invalidated the Revenue's claim. The Court's decision reinforced the legal principle that the High Court cannot consider evidence not presented before the Tribunal, thus maintaining the integrity of the Tribunal's findings. The ruling is significant for tax law practitioners and advocates, as it clarifies the procedural requirements for valid assessments and the limits of judicial review in tax matters. |
| Court |
Supreme Court of India
|
| Entities Involved |
Not available
|
| Judges |
S. P. Bharucha,
S. Saghir Ahmad
|
| Lawyers |
K.B. Rohtegi,
Anup Sharma,
Ms. Aparna Rohtagi,
R.R. Mishra,
R. Satish,
S.N. Terdol
|
| Petitioners |
others,
SMT. KILASHO DEVI BURMAN
|
| Respondents |
COMMISSIONER OF Income Tax
|
| Citations |
1997 SLD 70,
1997 PTD 616,
(1996) 219 ITR 214
|
| Other Citations |
Kalyankumar Ray v. CIT (1991) 191 ITR 634 (SC),
Ellis C. Red v. CIT (1930) 5 ITC 100 (Bom.)
|
| Laws Involved |
Income Tax Act, 1961
|
| Sections |
256,
143
|