Chatturam Horilram Ltd., In Re vs nan

Authority: High Court Date: 1951-03-14 AY: 1939-40 Section: 147 Acts: Indian Income Tax Act 1922, Indian Finance Act 1939, Government of India Act 1935, Bihar Regulation IV of 1942 Result: Revenue Citation: (1951) 19 ITR 600 (PAT) Justices: Ramaswami & Sarjoo Prosad, JJ. Appeal No: Misc. Case No. 230 of 1949
Whether the notice issued under section 34 of the Indian Income Tax Act for reassessment of the year 1939-40 was validly issued, considering the retrospective application of Bihar Regulation IV of 1942 and the interpretation of 'definite information' and 'discovery' under section 34 --- Held Yes.

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