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Esthuri Aswathiah Vs. Commissioner of Income Tax, Mysore [1962] INSC 210 (4 June 1962)

Judgement Date : 04 Jun 1962

Citation : 1962 Latest Caselaw 210 SC

Headnote :

Up until the assessment year 1951-52, the appellant used the year ending on June 30 as the previous year for tax purposes. For the assessment year 1952-53, the assessee submitted a return covering a 21-month period from July 1, 1950, to March 31, 1952, and requested the Income-tax Officer to approve...

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