Supreme Court · 1960 INSC 117 · Decided 2 August 1960
Hoshiarpur Central Co-Operative Bank LTD. v. Commissioner of Income-Tax, Shimla
- Court
- Supreme Court of India
- Citation
- 1960 INSC 117 · [1961] 1 S.C.R. 107
- Case number
- CIVIL APPEAL No. 238/1955
- Decided
- 2 August 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 32; Income Tax Act Section 60, 66A(2), 66(1)
Headnote
SUPREME COURT REPORTS 107 carry on or renew the proceedings. In this case, it is '9 60 not necessary to pronounce upon the question whether P-;;n--;;i, dissolution of the House necessarily has the effect of M. s. M. Sharma completely wiping out the contempt or the proceedings v. relating thereto. Constitution. The petition is accordingly dismissed. There will be no order as to costs. Petition dismissed. HOSHIARPUR CENTRAL CO-OPERATIVE BANK LTD. v. COMMISSIONER OF INCOME.TAX, SIMLA. (8. K. DAS, M. HIDAYATULLAH, and J. c. SHAH, Jj,) Income-tax-Co-operative Society-Profits earned in
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