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Judgment Search Results Home > Cases Phrase: indian partnership act Court: guwahati Year: 1979 Page 1 of about 1 results (0.034 seconds)

Jul 02 1979 (HC)

Commissioner of Income-tax Vs. Smt. Eva Raha

Court : Guwahati

Decided on : Jul-02-1979

..... was completed before april 1, 1952. rectification of the partner's assessment was made on the basis of a mistake discovered in the record of the partnership firms and by application of the amended new provision of sub-section (5) of section 35 made operative retrospectively from april 1, 1952. the legality ..... nadar : [1968]68itr252(sc) wherein, inter alia, it has been held : (1) that on a plain reading of section 35(5) of the indian i. t. act, 1922, it was clear that the subject-matter of rectification was the completed assessment of a partner in a firm and the section nowhere shows that such ..... habibullah : [1962]44itr809(sc) and other decisions of the supreme court dealing with the effect of the amendment of section 35(5) of the indian i.t. act, 1922, and concluded that it was a debatable question as to whether a completed assessment was intended to be affected by the amendment in the said ..... would not be reopened in exercise of the power to rectify the order of assessment under section 35 of the indian i.t. act, 1922, by virtue of the retrospective operation of the amendment act. in short, the argument advanced before their lordships was that the finality of the orders passed cannot be impaired ..... assessment. in venkatachalam, ito v. bombay dyeing and . : [1958]34itr143(sc) , section 1(2) of the indian i.t. (amend.) act, 1953, expressly provided that, subject to special provision made in the act it should be deemed to have come into force on the 1st day of april, 1952, and it was held .....

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