Supreme Court · 1954 INSC 103 · Decided 29 October 1954
Dhakeswari Cotton Mills LTD. v. Commissioner of Income Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1954 INSC 103 · [1955] 1 S.C.R. 941
- Case number
- CIVIL APPEAL No. 217/1953
- Decided
- 29 October 1954
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, GHULAM HASAN, NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR (5-judge bench)
- Outcome
- Remitted to Lower Court
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Companies Act; Income Tax Act Section 23(3)
Headnote
SUPREME COURT REPORTS 941: DHAKESWARI COTTON MILLS LTD. v. COMMISSIONER OF INCOME TAX, WEST BENGAL [MEHR CHAND MAHAJAN C.J.,· S.R. DAs, GHuLAM HASAN, BHAGWATI and VENKATARAMA AYYAR JJ.] Constitution of India, Art. Supreme Court's powet-lndian 23(3)-Assessm'ent when invalid. 136-Appeal by This is an overriding and exceptional power and should be exercised sparingly and . with caution and only in special and extraordinary situation. Beyond this no set formula or rule can stand in the way of or fetter the exercise of the power conferred on the Supreme Court under Art. 136 of
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)