Supreme Court · 1986 INSC 120 · Decided 9 May 1986
Commissioner of Income-Tax, Calcutta v. Biju Patnaik
- Court
- Supreme Court of India
- Citation
- 1986 INSC 120 · [1986] 3 S.C.R. 26
- Case number
- CIVIL APPEAL No. 1793/1974
- Decided
- 9 May 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 256(1)
Headnote
F G H COMMISSIONER OF INCOME-TAX, CALCUTTA v. BIJU PATNAIK MAY 9, 1986 [R.S. PATHAK AND SABYASACHI MUKHARJI, JJ.) Income Tax Act !961, s. 256(2)-Decision of Tribunal perverse and ignoring of all material and relevant facts-Scope of the jurisdiction of High Court in directing reference on question in respect of pay­ ments of interest on loans taken from Kalinga Foundation Trust and others and certain dividend transactions relating to the shares of Kalinga Tubes, Ltd. The Income-Tax Officer issued a letter to the assessee requesting him, inter alia, to produce evidence and prove (i)
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