Supreme Court · 1983 INSC 110 · Decided 2 September 1983
Commissioner of Income Tax, Bombay and Others v. Mahindra and Mahindra Limited & ORS.
- Court
- Supreme Court of India
- Citation
- 1983 INSC 110 · [1983] 3 S.C.R. 773
- Case number
- CIVIL APPEAL No. 3685/1982
- Decided
- 2 September 1983
- Bench
- V.D. TULZAPURKAR, D.P. MADON (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act Section 391, 394
Headnote
COMMISSIONER OF INCOME TAX, BOMBAY AND OTHERS MAHINDRA AND MAHINDRA LIMITED & ORS. Septemb~r 2, 1983 [V. D. TULZAPURKAR D. P. MADON; JJ.] ,.,, Judicial Review-Courts' power to interefere and review administrative or executive decisions and actions-Conditions precedent. .. Loss-Accunwlated ond the Centr~I Govern­ ment's deCision, thereon allowing the amalga1nated company lo carryforward and set off losses is open to judicial review-lricome Tax Act, 1961 section 72A as introduced by Finan~e Act l\'o. 2 of 1977 scope of. "- Section 72A of the Incon1e Tax Act, 1961 enables
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)