Supreme Court · 1972 INSC 216 · Decided 12 September 1972
C.I.T. (Central) Calcutta v. Daulat Ram Rawatmull
- Court
- Supreme Court of India
- Citation
- 1972 INSC 216 · [1973] 2 S.C.R. 184
- Case number
- CIVIL APPEAL No. 1133/1969
- Decided
- 12 September 1972
- Bench
- P. JAGANMOHAN REDDY, HANS RAJ KHANNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
(CENTRAL) CALCUTTA v. DAULAT RAM RAWATMULL September 12, 1972 [P. JAGANMOHAN REDDY AND H. R. KHANNA, JJ.J Jncome Tax-Trihunal-Findings of fac1-By use of inad111issihlc, irrr~ lev(lnt 1naterial an issue of la\v arises. The Tribunal based its decision that an amount of Rs. 5 Lacs in fixed depoSit in relating to his personal assessment "·as foun,j to be incorrect; (b) transfer of two amounts of Rs. 5 lacs each from Cal­ cutta to Bombay and thereafter to J amnagar and the issue of fixed deposit receipt by the bank in the name of the ~ons of partencrs of the respon­ dent
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