K.C.Thomas, First Income-Tax Officer, Bombay vs. Vasant Hiralal Shah & Ors
CIVIL APPEAL No. 688/1962Supreme Court29 Jan 1964
Bench: The High Court Will Be Borne By Tbe Respon- Dent. Order By Court In View Of The Judgment Of The Majority, The Appeal Fails & Is Dismissed With Costs. K. C. Thomas, First Income-Tax Officer, Bombay V. Vasant Hiralal Shah & Ors. (B. P. Sinha, C.J., K. Subba Rao, Raghubar Dayal, N. Rajagopala Ayyangar & J. R. Mudholkar Jj.) Income Tax-Escaped Income-Notice Issued For Assessment After Expiry Of 8 Years-If Sanction Required-Indian Lncom1-Tax Act, 1922 (11 Of 1922). Ss. 34(I), 34(Ii), 34(3) Proviso. Os Amended B1 Act Xxv Of 1953 & Act Xvil Of 1956. The Appellant Had Issued Notice To The Respondents Under S. 34( I) (A) Of The Income Tax Act, 1922 In Respect Of An Escaped Income Of Rs. 47,595 For The Assessment Year 1944-45. The Ca.E Of Tte Respondents Was That The, Impugned Notice Was Bad Because The Income-Tax Officer Proceeded Against The Respondents Without Obtaining The Necessary Sanc- Tion Of The Central Board Of Revenue As Required By Cl. (Iii) Of The Pro- Viso To S. 34(1) Of The Act. The Respondents Filed A Writ Petition In The High Court Challenging The Notice Issued Under S. 34( I) Of The Act. The Respondents Succeeded Bofore The High Court. 1964 1. T. Officer, A-Ward, Sitapur V. Murlidhar Bhagwandas, Lakhimpurkheri M11Dho/Kar J. 1964 January, 29
