Supreme Court · 1956 INSC 20 · Decided 20 March 1956
Bidi Supply CO. v. The Union of India and OTHERS.
- Court
- Supreme Court of India
- Citation
- 1956 INSC 20 · [1956] 1 S.C.R. 267
- Case number
- WRIT PETITION (CIVIL) No. 271/1955
- Decided
- 20 March 1956
- Bench
- SUDHI RANJAN DAS, VIVIAN BOSE, NATWARLAL HARILAL BHAGWATI, B. JAGANNADHADAS, BHUVNESHWAR PRASAD SINHA (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 64, 32; Income Tax Act
Headnote
Constitution of India, Art. 14-Ifl,dian Income Tax Act, 1922 (XI oJ 1922), ss.5(7-A), 64(5)(b) as amended lYy Indian Income Tax (Amendment) Act, 1940 (Act XL of 1940)-Whether ultra. vires the Constitution-Transfer, Order of-B'll Central Board of Revenue under s. 5( 7-A)-Transferring assusment to Ranchi-Without notice to petitioner and without giving it opportunity to make representation against such decision-Consti­ tutionality of-Assessee, rights of-Under s. 64 of the Act. The petitioner-a. registered firm-has its head-office in Calcutta. where its books of account a.re kept
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)