Supreme Court · 1964 INSC 56 · Decided 5 March 1964
Andhra Pradesh State Road Transport Corporation v. The Income-Tax Officer and ANR.
- Court
- Supreme Court of India
- Citation
- 1964 INSC 56 · [1964] 7 S.C.R. 17
- Case number
- CIVIL APPEAL No. 475/1963
- Decided
- 5 March 1964
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, J.C. SHAH, N. RAJAGOPALA AYYANGAR, S.M. SIKRI (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 289, 133; Companies Act; Income Tax Act Section 289, 22, 3, 29, 30
Headnote
SUPREME COURT REPORTS ANDHRA PRADESH STATE ROAD TRANSPORT CORPORATION v. THE INCOME-TAX OFFICER AND ANR. 17 [P. B. GAJENDRAGADKAR, C. J., K. N. WANCHOO, J.C. SHAH, N. RAJAGOPALA AYYANGAR ANDS. M. SIKRI JJ.] Income-tax-Income of State Road Transport Corporation whether income of the State-Whether Upon the receipt of the notice, the appellant appeared before the Income­ tax Officer. The appellant pleaded before the Income-tax Officer that it did not fall under any of the five categories of assessees under s. 3 of the Income-tax Act. The appellant also raised the contention that
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