First Additional Income Tax Officer vs Mrs. Suseela Sadanandan & Anr.

Authority: Supreme Court Date: 1964-10-29 AY: 1945-46, 1946-47, 1947-48, 1948-49, 1949-50 Section: 2(29), 159 Acts: Income Tax Act 1922, Constitution of India, General Clauses Act 1897, Indian Succession Act 1925, Madras Revenue Recovery Act 1864 Result: Revenue Citation: (1965) 57 ITR 168 (SC) Justices: K. Subba Rao, J.C. Shah & S.M. Sikri, JJ. Appeal No: Civil Appeal No. 52 of 1964
Whether reassessment proceedings under Section 34 of the Income Tax Act 1922 against a deceased assessee are valid when notices were served on only one of multiple legal representatives/executors --- Held: Matter remanded to High Court for fresh determination on factual issues regarding proper representation of estate. Whether writ petition under Article 226 of the Constitution is maintainable despite alternative remedies when fundamental rights under Article 19(1)(f) are allegedly infringed --- Held: Yes, High Court rightly entertained the petition.

šŸ”’ Direct Access Blocked

For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.

AI Deep Dive
0/5 selected

Membership Required

Unlock official PDFs for all landmark cases.

JOIN NOW āž”
Shopping Cart