Commissioner Of Income Tax vs C.M. Jaffar Khan

Authority: Supreme Court Date: 1971-09-24 AY: 1950-51 Section: 147(a) Acts: Indian Income Tax Act 1922, Mysore Income Tax Act 1923, Part B States (Taxation Concessions) Order 1950 Result: Assessee Citation: 1972 CTR (SC) 210 (1972) 83 ITR 339 (SC) Justices: C.A. Vaidialingam & P. Jaganmohan Reddy, JJ. Appeal No: Civil AppealNos. 1306 & 1307 of 1967
Whether a refund order under the Mysore Income Tax Act 1923 constitutes an 'assessment' under the Part B States (Taxation Concessions) Order 1950 --- Held Yes. Whether the phrase 'such income, profits and gains' in paragraph 5(1) of the Order refers only to identical income sources previously assessed under State law --- Held No.

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