COMMISSIONER OF INCOME TAX, U.P. vs GURBUX RAI HARBUX RAI

The Supreme Court held that the Excess Profits Tax Officer was competent to apply Section 10A and make a revised assessment under Section 15 of the Excess Profits Tax Act, 1940. The Court clarified that the issuance of notices under both sections on the same date did not invalidate the proceedings, as the requirements of law were satisfied. Additionally, the information regarding partial partition was deemed relevant for the purposes of Section 15, allowing the Officer to examine whether the partition was aimed at reducing tax liability.