Legal Case Summary

Case Details
Case ID 0be58fa7-4f61-4a46-aa23-19d89f1b8ab2
Body View case body.
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