Supreme Court of India · 1960-09-02
SARDAR BALDEV SINGH vs COMMISSIONER OF INCOME-TAX, DELHI & AJMER.
- Citation / case number
- SC 1955/4
- Court
- Supreme Court of India
- Petitioner
- SARDAR BALDEV SINGH
- Respondent
- COMMISSIONER OF INCOME-TAX, DELHI & AJMER.
- Author
- SINHA, BHUVNESHWAR P.(),IMAM, SYED JAFFER,SARKAR, A.K.,SUBBARAO, K.,SHAHC.
- Bench
- SINHA, BHUVNESHWAR P.(CJ),IMAM, SYED JAFFER,SARKAR, A.K.,SUBBARAO, K.,SHAH, J.C.
Judgment text excerpt
The Supreme Court ruled that the Income-tax Officer, Delhi, had the authority to reassess the appellant under Section 34 of the Income-tax Act, 1922, despite the appellant's contention that the assessment should only occur in Lahore. The Court held that Section 64 of the Act applied to assessments under Section 34, allowing for the determination of the place of assessment. Consequently, the reassessment of the appellant's income was upheld, affirming the validity of the Income-tax Officer's actions.