E.M. Muthappa Chettiar vs Income Tax Officer & Ors.

Authority: Supreme Court Date: 1960-09-21 Section: 156, 177, 189, 221(1), 222(1) Acts: Excess Profits Tax Act, 1940; Income Tax Act, 1922; Constitution of India Result: Revenue Citation: (1961) 41 ITR (SC) 1 Justices: S.K. Das, M. Hidayatullah, K.C. Das Gupta, J.C. Shah & Rajagopala Ayya Appeal No: Civil Appeal No. 107 of 1956 & Petn. No. 130 of 1958
Whether assessment to excess profits tax of a managing agency business, after notice only to the managing partner of a firm, is valid when the firm's dissolution date is disputed and pending in civil court --- Held Yes; Whether recovery proceedings under Section 46 of the Income Tax Act, 1922, for excess profits tax can be initiated against a partner who did not receive a personal notice of demand --- Held Yes

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