Supreme Court · 1958 INSC 53 · Decided 28 April 1958

A.N. Lakshmana Shenoy v. The Income Tax Officer, Ernakulam & Another

Court
Supreme Court of India
Citation
1958 INSC 53 · [1959] 1 S.C.R. 751
Case number
CIVIL APPEAL No. 143/1954
Decided
28 April 1958
Bench
SUDHI RANJAN DAS, VIVIAN BOSE, T.L. VENKATARAMA AIYYAR, S.K. DAS, A.K. SARKAR (5-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Constitution Article 278, 295; Income Tax Act Section 47(r), 44

Headnote

SUPREME 'COURT REPORTS 751 _courts of the new State .. So I agree that, so far as r95a this case is concerned, the ap. pellant must fail. . M/ D 1 .. D d . B t 1 d b h ' . d . d d t s. a """ a n u my earne rot er s JU gment IS groun e o cement co. Ltd. a large extent on the views in which rights to immoveable property are concerned. With­ out in any way committing myself to one view or the other, as at present advised, I feel it may be a pity for us to disregard the trend of modern international thought and continue to follow a line of decisions based on the views

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