Supreme Court · 1962 INSC 262 · Decided 17 September 1962
Commissioner of Income-Tax, Bombay v. Jubilee Mills LTD., Bombay
- Court
- Supreme Court of India
- Citation
- 1962 INSC 262 · [1963] SUPP. 1 S.C.R. 83
- Case number
- CIVIL APPEAL No. 599/1961
- Decided
- 17 September 1962
- Bench
- J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23A
Headnote
SUPREME COURT REPORTS 83 though not to increase it. The document was altered while in the possession of the very person who, as the agent of Anirudhan, brought it to the Bank on both the occasions. Anirudhan must be deemed to have held out Sankaran as his agent for this purpose and this creates an it into a contract of guarantee which was backed by the past consideration on which the offer of Anirudhan was originally based. In my opinion, the appeal must fail. I would, therefore, dismiss it. BY COURT : In accordance with the opinion of the majority, the appeal is dismissed. There would
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