Badri Prasad Jagan Prasad vs Commissioner Of Income Tax

Authority: Supreme Court Date: 1985-09-20 AY: 1949-50 Section: 25(4) Acts: Indian Income Tax Act, 1922 Result: Assessee Citation: (1985) 49 CTR (SC) 223 : (1985) 156 ITR 430 (SC) : (1985) 23 TAXMAN 14 A Justices: V.D. Tulzapurkar & Sabyasachi Mukharji, JJ. Appeal No: Civil Appeal No. 182 of 1974
Whether the assessee was entitled to relief under section 25(4) of the Indian Income Tax Act, 1922 for the assessment year 1949-50 when succession took place on 12th October 1948 --- Held No, relief is available only in the assessment year 1950-51.

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