Supreme Court · 1992 INSC 37 · Decided 4 February 1992
Dagi Ram Pindi Lal and Anr v. Trilok Chand Jain and ORS.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 37 · [1992] 1 S.C.R. 545
- Case number
- CIVIL APPEAL No. 1360/1974
- Decided
- 4 February 1992
- Bench
- KULDIP SINGH, A.S. ANAND (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 54, 137, 138
Headnote
Income Tax Act, 1922-Section 54 and Section 137 of the Income Tax Act, 1961-Repea/ of 1922 Act and omission of Section 137-- Jurisdiction of Courts to call for the record-Scope of. Inc01ne Tax Act, 196.1-Section 138( 1 )(b }-Scope and application of-Jurisdiction and powers of Commissioner of refuse-Omission of Section 137--Legislative intention. Income Tax Act, 1961-Sections 138( I)(b ), 137 read with section q General Clauses Act-Repeal of any Enactment-Effect~mission of Sec­ tion 137-court's order for production of recor~an on Court's jurisdiction whether continues. A B c D
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