Supreme Court of India · 1975-05-01
LILA DEVI vs MAHABIR SINGH VERMA
- Citation / case number
- SC 1978/61060
- Court
- Supreme Court of India
- Petitioner
- LILA DEVI
- Respondent
- MAHABIR SINGH VERMA
- Bench
- RAY, A.N. (CJ),KHANNA, HANS RAJ,MATHEW, KUTTYIL KURIEN,BEG, M. HAMEEDULLAH,CHANDRACHUD, Y.V.
Judgment text excerpt
The Supreme Court upheld the High Court's decision that the notices issued by the State for filing tax returns were barred by limitation under Section 7(2) of the New Act. The Court found that the State's argument of being unable to issue notices due to a prior injunction was insufficient, as the State failed to seek modification of the order in a timely manner. Consequently, the appeals filed by the State were dismissed, affirming the High Court's ruling on jurisdictional limits regarding tax assessments.