Supreme Court · 1950 INSC 11 · Decided 9 May 1950
Commissioner of Agricultural Income-Tax, Bengal v. Sri Keshab Chandra Mandal
- Court
- Supreme Court of India
- Citation
- 1950 INSC 11 · [1950] 1 S.C.R. 435
- Case number
- CIVIL APPEAL No. 88/1949
- Decided
- 9 May 1950
- Bench
- M. PATANJALI SASTRI, MEHR CHAND MAHAJAN, BIJAN KUMAR MUKHERJEA, SUDHI RANJAN DAS, SIR SYED FAZL ALI (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
COURT REPORTS COMMISSIONER OF AGRICULTURAL INCOME-TAX, BENGAL V. SRI KESHAB CHANDRA MANDAL [SAIYID FAZL ALI, PATANJALI SASTRI, MEHR CHAND MAHAJAN, MUKHERJEA and DAS JJ.] 435 Bdngal Agriciiltiiral Income-tax Act, (IV of 1944), ss. 24, 57- Riiles u.nder the Act, r. 11, Forni No. 5-Ret11rn of Rules. framed under the Bengal Agricultural Income~tax Act, 1944, provided that the declaration in a return of income !;ad to be signed "in the case of an individual, by the individual himself." A return of au illiterate assessee, Keshab Chandra l\fandal, was signed in the vernacular as
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