Supreme Court · 1964 INSC 281 · Decided 10 December 1964
Hindustan Construction CO. LTD. v. Income Tax Officer (Companies Circle) Bombay & ANR.
- Court
- Supreme Court of India
- Citation
- 1964 INSC 281 · [1965] 2 S.C.R. 414
- Case number
- CIVIL APPEAL No. 136/1964
- Decided
- 10 December 1964
- Bench
- P.B. GAJENDRAGADKAR, M. HIDAYATULLAH, J.C. SHAH, S.M. SIKRI, R.S. BACHAWAT (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 49A, 48
Headnote
CO. LTD. v. INCOME TAX OFFICER (COMPANIES CIRCLE) BOMBAY &ANR. A December 10, 1964 B {P. B. GAJENDRAGADKAR, C. ]., M. HIDAYATULLAH, J. C. SHAH, S. M. SIKRI and R. S. BACHAWAT, JJ.J lr.dian Income-tax, 1922 (11 of 1922), s. 49E-Claim of Set-<>ff­ Prior adjudication of amount of made a claim under s. 5 of the Incomo-tax (Double Taxation Relief) (Indian States) Rules, 1939, for refund of the income-tax paid by it in an Indian State. The claim was rejected by the Income-tax Officer as time-barred. The Commissioner of Income-tax and the Central Board of Revenue refused to
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