Banarsi Debi & Anr. vs Income Tax Officer & Ors.

Authority: Supreme Court Date: 1964-03-31 AY: 1947-48 Section: 147, 147(a), 148 Acts: Indian Income Tax Act, 1922; Indian Income Tax (Amendment) Act, 1959 (1 of 1959); Finance Act, 1956 (18 of 1956); Constitution of India; General Clauses Act, 1897 Result: Revenue Citation: (1964) 53 ITR 100 (SC) Justices: K. Subba Rao, J.C. Shah & S.M. Sikri, JJ. Appeal No: Civil Appeals Nos. 142 &143 of 1963
Whether notices under Section 34(1)(a) of the Indian Income Tax Act, 1922, issued within but served beyond the prescribed 8-year time limit, are saved by Section 4 of the Indian Income Tax (Amendment) Act, 1959 --- Held Yes; Whether the word 'issued' in Section 4 of the Amending Act includes 'served' for the purpose of validating time-barred reassessment notices --- Held Yes

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