Supreme Court · 1954 INSC 110 · Decided 11 November 1954
Assam Bengal Cement CO. LTD. v. The Commissioner of Income-Tax,west Bengal
- Court
- Supreme Court of India
- Citation
- 1954 INSC 110 · [1955] 1 S.C.R. 972
- Case number
- CIVIL APPEAL No. 162/1952
- Decided
- 11 November 1954
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)(xv)
Headnote
v. Tlle$fatf!of Ult., I+a¢ah J•gtµ1nadhadas ]. 'l72 SUPREME COURT REPORTS [1955J Code. On the material we are not satisfied that there is any reason to reverse the findings of the courts belmf that the sanction is valid. All the contentions raised before us are untenable. has already served nearly six months of imprisonment in the intervening period, that he is a young man and has lost his job. In the circumstances we consider that it is not neces­ sary to send him back to jail. The result, therefore, is that the appeal is dismissed subject to the
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