Supreme Court · 1953 INSC 83 · Decided 8 December 1953
Anglo-French Textile CO. LTD v. Commissioner of Income-Tax, MADRAS.
- Court
- Supreme Court of India
- Citation
- 1953 INSC 83 · [1954] 1 S.C.R. 523
- Case number
- CIVIL APPEAL No. 11/1952
- Decided
- 8 December 1953
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, NATWARLAL HARILAL BHAGWATI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act Section 4(1)(a), 4A(c)(b), 42(1)
Headnote
COURT REPORTS 523 section 10 or took no active part in the proceedings under section 11(2). In the view that we have taken it is not necessary to decide the question whether the High Court was right in not exercising its powers under Order XLI, rule 20, in impleading the creditors as res­ on its merits. If the High Court thinks fit that the presence of any creditors would help the court in arriving at a true decision of the matter it in its discretion may give notice to the creditors of the date of hearing. We leave the parties to bear their own costs of this appeal. Appeal
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