| Case ID |
f8f37a98-3ead-4f2d-aafc-e288fb1f71cf |
| Body |
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| Case Number |
Income Tax References Nos. 46 and 47 of 1971 |
| Decision Date |
Nov 13, 1979 |
| Hearing Date |
|
| Decision |
The Delhi High Court upheld the Tribunal's decision that the reassessment proceedings under section 147(6) of the Income Tax Act, 1961, were invalid. The Court emphasized that the Income Tax Officer (ITO) had all necessary information during the original assessment and that the reopening of the assessment was based solely on a reappraisal of the same material, which does not constitute valid grounds for reassessment. The Tribunal's majority opinion that the sum of Rs. 4 lakhs was a revenue receipt was deemed of academic importance, as the initiation of the reassessment proceedings was not valid. Consequently, the Court answered the first question in favor of the assessee and declined to address the second question due to its academic nature. |
| Summary |
This case involves the reassessment proceedings concerning the income of Smt. Pratap Kumari following her separation from her husband. The Delhi High Court examined whether the reassessment initiated by the Income Tax Officer was valid under the provisions of the Indian Income Tax Act. The case highlights the importance of adequate grounds for reopening assessments and the requirement for new information or errors in the original assessment in order to justify such actions. The ruling reinforces the principles of tax law regarding the validity of reassessment proceedings and the conditions under which they may be initiated. The decision is significant for taxpayers and legal practitioners as it clarifies the boundaries of tax assessments and the rights of individuals in income tax matters. Keywords include Income Tax, reassessment, Delhi High Court, tax law principles, taxpayer rights, and legal precedents. |
| Court |
Delhi High Court
|
| Entities Involved |
Not available
|
| Judges |
RANGANATHAN,
D. R. KHANNA
|
| Lawyers |
M. L. Verma for Applicant,
Balram Sangal with N. K. Rastogi for Respondent
|
| Petitioners |
COMMISSIONER OF INCOME TAX, DELHI
|
| Respondents |
M. K. Smt. PRATAP KUMARI OF ALWAR
|
| Citations |
1982 SLD 18,
1982 PTD 59,
(1982) 45 TAX 116
|
| Other Citations |
Bankipur Club Ltd. v. C. I. T. (1971) 821 T R 831 (S C),
C. I. T. v. Raman (A.) & Co. (1968) 67 I T R 11 (S C),
Indian and Eastern Newspaper Society v. C. I. T. (1979) 119 I T R 976 (S C),
Kalyanji Mavji & Co. v. C. I. T. (1976) 102 I T R 287 (S C),
Kamal Singh (Maharaj Kumar) v. C. I. T. (1959) 35 I T R 1 (S C)
|
| Laws Involved |
Indian Income Tax Act, 1922,
Income Tax Act, 1961
|
| Sections |
66,
147(6)
|