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Ajantha Industries and ors. Vs. Central Board of Direct Taxes, New Del ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1967 - Sections 27, 127 and 127(1); Income-tax Act, 1961 - Sections 127; Constitution of India - Articles 136 and 226; Income-tax Act, 1922 - Sections 5(7A)

Reported in : AIR1976SC437; [1976]102ITR281(SC); (1976)1SCC1001; [1976]2SCR884; 1976(8)LC157(SC)

P.K. Goswami, J.1. The appellant No. 1 is a registered firm and appellants 2 and 3 are the only two partners of that firm. They are assessees under the Income-tax Act Their assessments have been made...