Supreme Court · 1962 INSC 329 · Decided 16 November 1962
Commissioner of Income-Tax, Bombay v. Robert J. Sas
- Court
- Supreme Court of India
- Citation
- 1962 INSC 329 · [1963] SUPP. 2 S.C.R. 209
- Case number
- CIVIL APPEAL No. 136/1962
- Decided
- 16 November 1962
- Bench
- S.K. DAS, J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH, RAGHUBAR DAYAL (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23A(l)
Headnote
SUPREME COURT REPORTS 209 Cadre' and the 'Provincialised Cadre' in the matter of promotion to the higher scale must be regarded as invalid. The appeal must therefore fail. BY COURT : In view of the opinion of the majority, the appeal ,is allowed and the order of the High Court striking down r. DAS, J. L. KAPUR, A. K. SARKAR; M. HIDAYATULLAH and RAOHUBAR DAYAL, JJ.) Inwme Tax-Notico of ·as•umaent-Limitalicm for­ Income deemed lo be distributed as dfoidtnd-Indian I~z Act, 1922 (11of1922), 88. 23 A(l), 34, The asscssccs were the three sharcholden of a private company. The
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)