Income Tax Officer vs Murlidhar Bhagwan Das

Authority: Supreme Court Date: 1964-01-29 AY: 1949-50 Section: 250, 150, 153 Acts: Indian Income Tax Act, 1922; Constitution of India, Article 226 Result: Revenue Citation: (1964) 52 ITR 335 (SC) Justices: B.P. Sinha, C.J.; K. Subba Rao, Raghubar Dayal, N. Rajagopala Ayyangar Appeal No: Civil Appeal No. 130 of 1962
Whether the second proviso to Section 34(3) of the Indian Income Tax Act, 1922, lifts the time limitation for initiating reassessment proceedings for an assessment year other than the one under appeal, based on a finding or direction in an appellate order? --- Held No.

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