Supreme Court · 1951 INSC 30 · Decided 4 May 1951

Eastern Investments LTD. v. Commissioner of Income-Tax, West Bengal

Court
Supreme Court of India
Citation
1951 INSC 30 · [1951] 1 S.C.R. 594
Case number
CIVIL APPEAL No. 89/1950
Decided
4 May 1951
Bench
HARILAL JEKISUNDAS KANIA, M. PATANJALI SASTRI, SUDHI RANJAN DAS, VIVIAN BOSE (4-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Income Tax Act Section 12(2)

Headnote

Malia and Another v. Deba ProJanna Mukherjee Patanfali Sastri J. 594 SUPREME COURT REPORTS [1951] of the mortgagee must, in that context, be understood with reference to the sufficiency of the right assigned to enable the sub-mortgagee to sue the original mort· gagor in his own on the original mortgage is signification and supports this view. I do not consider, therefore, that there is any inconsistency between Promode Kumar Roy v. Nikhil Bhusan Mukhopadhya(') and the earlier decisions, and even if there be any such inconsistency it has no relevance to the present case.

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