Supreme Court · 1965 INSC 309 · Decided 17 December 1965
Commissioner of Income-Tax, Delhi and Rajasthan v. M/S. Bharat Carbon and Ribbon Manufacturing CO.
- Court
- Supreme Court of India
- Citation
- 1965 INSC 309 · [1966] 3 S.C.R. 170
- Case number
- CIVIL APPEAL No. 106/1965
- Decided
- 17 December 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
.OF INCOME-TAX; DELHI Ac"ID A RAJASTHAN v. M/S. BHARAT CARBON AND RIBBON MANUFACTURING CO. December 17, 1965 [K. SUBBA RAO, J. C. SHAH AND S. M. SIKRI, JJ.J Indian Independence Act (10 & 11 Geo Vic. 30), 18(3) and Income Tax Act ( l l of 1922), s. I 8A ( l l )-Advance tax-Adjusted tax to the Income.tax Officer, Lahor.e,, under s. ,l 8-A of the Indian Income-tax Act, 1922. For the :assessn1ent year J 947-48, the assessment was completed by 'the Pa)cistan Jncome4ax Officer on 28th January 1948 after adjus!ing the advance in­ come-tax paid. The Income-tax Officer, New
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