Supreme Court · 1996 INSC 894 · Decided 16 August 1996
Commissioner of Income Tax, Bombay v. T.P. Kumaran
- Court
- Supreme Court of India
- Citation
- 1996 INSC 894 · [1996] SUPP. 4 S.C.R. 732
- Case number
- CIVIL APPEAL No. 11399/1996
- Decided
- 16 August 1996
- Bench
- K. RAMASWAMY, G.B. PATTANAIK (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- CPC Section 11
Headnote
Code of Civil Procedure, 1908 : Section 11. E:xplanation IV-Order 2, Rule 2. Constructive res judicat<r-lncome Tax Officer-Dismissaf-Suit against-Suit decree and plaintiff reinstated in seivice--Writ for payment of aTTears-High Court order for payment of all arrears-Order attaining committed gross en-or of law in directing payment of D interest-Held claim was ban"ed by constructive res judicata-Even otherwise as no claim was made in the suit the petitioner was prohibited to seek remedy separately. E CIVIL APPELLATE JURISDICTION: Civil Appeal No. 11399 of 1996. From
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