Supreme Court of India · 1958-04-28
THE INCOME-TAX OFFICER, BANGALORE vs K. N. GURUSWAMY
- Citation / case number
- SC 1956/74
- Court
- Supreme Court of India
- Petitioner
- THE INCOME-TAX OFFICER, BANGALORE
- Respondent
- K. N. GURUSWAMY
- Bench
- DAS, SUDHI RANJAN (CJ),AIYYAR, T.L. VENKATARAMA,DAS, S.K.,SARKAR, A.K.,BOSE, VIVIAN
Judgment text excerpt
The Supreme Court examined the applicability of the Indian Income-tax Act, 1922, and the Mysore Income-tax Act, 1923, in the retroceded area of Mysore. It held that the Indian Income-tax Act continued to apply for income chargeable prior to July 1, 1948, and that the Income-tax Officer had jurisdiction to reassess under Section 34 of the Indian Income-tax Act, 1922. The Court ruled that the re-assessment proceedings initiated in 1954 were valid, affirming the applicability of the relevant tax laws during the transitional period.