|
|
 |
(1955) 1 MLJ 60 (SC)
IN THE SUPREME COURT OF INDIA
Present : Mehrchand Mahajan, Chief Justice, S.R. Das, Ghulam Hasan, N.H. Bhagwati and T.L. Venkatarama Ayyar, JJ.
Case Number(s) : C.A. Nos. 217 and 218 of 1953.
Judgement Date :
Friday 29th of October 1954
| Dhakeswari Cotton Mills, Ltd. | .....Appellant(s) | | Versus | | | Commissioner of Income-tax, West Bengal | .....Respondent(s) |
Constitution of India (1950), Article 136 — Power to grant special leave to appeal — Scope of discretionary jurisdiction under — Finding of fact which statute has declared to be final and conclusive- — Special leave if can be given against.
Income-tax Act (XI of 1922), section 23(3), Assessment under — Duty of Income-tax officer to disclose materials on which he made the assessment to the
assessee.
Cases Referred
Seth Gurumukh Singh v. Commissioner of Income-tax, Punjab [1944.) I.T.R. 393
Oops. Login required for Full Text of Judgment.
You are not Logged in. Kindly Login.
If you are a new user then Register.
|
|
 |
|
 |
