HON’BLE SUPREME COURT · SOURCE-REVIEWED NOTE
Hussain Bhai and Others v. Commissioner of Income-tax, Madras
Civil Appeal No. 1097 of 1967
[1971] Supp SCR 390 ·
Indian Income-tax Act, 1922: section 34(1)(a) · Income-tax (Amendment) Act, 1959: section 4 · Finance Act, 1956: section 18
Sources & disclosures includedDownload original judgment / order
6-judge bench; unanimous judgment delivered by S. M. Sikri, C.J. · S. M. Sikri, C.J. · C. A. Vaidialingam, J. · G. K. Mitter, J. · K. S. Hegde, J. · A. N. Grover, J. · P. Jaganmohan Reddy, J.
Assessment years: 1948-49
01 · Facts of the case
After an earlier reassessment was set aside, the officer issued a fresh July 1958 notice concerning a Rs.40,000 deposit for assessment year 1948-49. The High Court treated the notice as saved by the 1959 amendment (SCR pp.390-393; PDF pp.1-4).
Source: Primary judgment: facts
02 · Discussion by the Hon’ble Court
Section 4 barred only the objection that time prescribed under the pre-1956 provision had expired; it did not erase every later limitation. Because the fresh notice was issued after the 1956 amendment and the escaped amount was below Rs.1 lakh, the applicable eight-year period had expired (SCR pp.393-396; PDF pp.4-7).
Source: Primary judgment: discussion
03 · Judicial decision
The Court set aside the High Court's judgment, answered for the assessee and awarded costs throughout (SCR p.396; PDF p.7).
Source: Primary judgment: decision
04 · Outcome / in whose favour
In favour of the assessee: the July 1958 reassessment notice was time-barred (SCR pp.395-396; PDF pp.6-7).
Source: Primary judgment: outcome
05 · AKHB REVIEW POINT
AKHB analysis: read a saving clause by the exact defect it cures; it may preserve notices against one historical time bar without overriding later limits. Current transition and reassessment provisions need independent analysis (based on SCR pp.395-396; PDF pp.6-7).
Source: Primary judgment: review point
Source & verification
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Statutory scope
The ruling concerns repealed 1922 Act limitation and transitional amendments; it is not current reassessment-law clearance.
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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