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This Supreme Court decision in The Income-Tax Officer, Bangalore v. K. N. Guruswamy ([1959] SCR 785) critically interprets the legality of reassessment proceedings initiated under

This landmark judgment in Commissioner of Income-Tax, Bombay v. M/s. Amritlal Bhogilal & Co. ([1958] S.C.R. 714) pivots on the scope of Section 33B(1) of

The Supreme Court in M. K. Venkatachalam, I.T.O. and Another v. Bombay Dyeing and Mfg. Co. Ltd. ([1958] S.C.R. 703) adjudicated upon the ambit of