Supreme Court · 1965 INSC 293 · Decided 10 December 1965
Commissioner of Income-Tax, Delhi and Rajasthan v. The Mewar Textile Mills LTD.
- Court
- Supreme Court of India
- Citation
- 1965 INSC 293 · [1966] 3 S.C.R. 34
- Case number
- CIVIL APPEAL No. 969/1964
- Decided
- 10 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 Section 66A(2), 261
Headnote
Income Tax Act, ( 11 vf 1922). s. 66( 1 )-Procedure for refertnce of queslions of law by J'ribunal to l/igh Court-At the instance of asJU.Stt Tribu11a/ an11exin1? frt•Jh dcx:111nenrs, not discussed, to statement of ca.tt­ Propriety of. At the time of making an upplication lo the Act, 1922, to refer ce.W. questions of law to the High Court, the asse~sce filed certain document& as annexures to hi• application and the Tribunal attached these documeut& to the Statement of Case. There wa.• no mention of any of the documcol< either in the Appellate
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