Supreme Court · 2012 INSC 307 · Decided 30 July 2012
Columbia Sportswear Company v. Director of Income Tax, Bangalore
- Court
- Supreme Court of India
- Citation
- 2012 INSC 307 · [2012] 7 S.C.R. 187
- Case number
- SPECIAL LEAVE PETITION (CRIMINAL) No. 31543/2011
- Decided
- 30 July 2012
- Bench
- S.H. KAPADIA, A.K. PATNAIK, SWATANTER KUMAR (3-judge bench)
- Outcome
- Disposed off
- Case type
- Criminal
- Acts & sections cited
- Constitution Article 2261227, 136, 226, 227; Income Tax Act
Headnote
A B Income Tax Act, 1961 - Chapter XIX-B; Sections 245N(a} and 245S - Authority for Advance Rulings (Income Tax) - C Whether an advance ruling pronounced by the Authority can be challenged u!Article 2261227 of the Constitution before the High Court or u!Article 136 of the Supreme Court - Whether the Authority, if not a court, is a tribunal within the meaning of expression in Articles 136 and D 227 of the Constitution and whether the Authority has a duty to act judicially and is amenable to writs of Certiorari and Prohibition u!Article 226 of the Constitution -
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