Supreme Court · 1958 INSC 56 · Decided 28 April 1958
Commissioner of Income-Tax, Bombay v. M/S. Amritlal Bhogilal & CO.
- Court
- Supreme Court of India
- Citation
- 1958 INSC 56 · [1959] 1 S.C.R. 713
- Case number
- CIVIL APPEAL No. 128/1955
- Decided
- 28 April 1958
- Bench
- T.L. VENKATARAMA AIYYAR, P.B. GAJENDRAGADKAR, A.K. SARKAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 26A, 33B
Headnote
COURT REPORTS had been made in stating that no super-tax was r95'8 1eviable. This decision clearly shows that the sub- v k-h 1 sequent cancellation of the assessees' registration was en a~'~ ~.am held by Their Lordships of the Privy Council to form Bombay nyeing &.. part of the record the exercise of the rectification powers under s. 35 of the Act. It is because Their Lordships thought thats. 35 would have been clearly applicable that they did not decide the question as to whe'ther s. 34 could also have beeninvoked. This decision lends consider- able support to the view
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