HON’BLE SUPREME COURT · SOURCE-REVIEWED NOTE
Commissioner of Income-tax v. Shapoorji Pallonji Mistry
Civil Appeal No. 420 of 1961
[1962] 3 SCR 171 ·
Indian Income-tax Act, 1922: sections 31(2), 31(3), 33B, 34, 66(1) and 66A(2)
Sources & disclosures includedDownload original judgment / order
3-judge bench; unanimous judgment delivered by M. Hidayatullah, J. · S. K. Das, J. · M. Hidayatullah, J. · J. C. Shah, J.
Assessment years: 1947-48
01 · Facts of the case
The assessee received Rs.40,000 that the officer intended to consider in assessment year 1947-48 but then overlooked. During the assessee's appeal the officer asked the Appellate Assistant Commissioner to add it as revenue income, and the appellate authority did so (SCR pp.171-174; PDF pp.1-4).
Source: Primary judgment: facts
02 · Discussion by the Hon’ble Court
Although section 31 conferred broad power over matters processed in assessment, settled construction did not permit the appellate authority to originate assessment of a wholly different source. Revision and escaped-income provisions supplied the proper procedures, preserving an initial factual decision and appellate tier (SCR pp.174-179; PDF pp.4-9).
Source: Primary judgment: discussion
03 · Judicial decision
Revenue's appeal was dismissed without costs; the Bombay High Court's jurisdictional answer stood (SCR p.179; PDF p.9).
Source: Primary judgment: decision
04 · Outcome / in whose favour
In favour of the assessee only on appellate jurisdiction; the Court did not decide whether the Rs.40,000 was capital or revenue (SCR pp.173, 179; PDF pp.3, 9).
Source: Primary judgment: outcome
05 · AKHB REVIEW POINT
AKHB analysis: distinguish enhancement of an assessed source from introduction of a new source. Identify what the return and assessing officer actually considered, and use the applicable reassessment, revision or remand route for omitted sources.
Source: Primary judgment: review point
Source & verification
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Statutory scope
Historical section 31 appellate power; no automatic mapping to current section 251 or other present provisions.
Later treatment
Source checked 2026-10-11. Later judicial treatment and current statutory applicability have not been comprehensively checked; no current-law or citator clearance is represented.
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