Supreme Court · 1966 INSC 177 · Decided 22 September 1966
Hukumchand Mills LTD. v. Commissioner of Income-Tax, Central Bombay & ORS.
- Court
- Supreme Court of India
- Citation
- 1966 INSC 177 · [1967] 1 S.C.R. 463
- Case number
- CIVIL APPEAL No. 411/1965
- Decided
- 22 September 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)(vi), 42
Headnote
Income-tax Act (11 of 1922), s. 33(4)-Appel/ate Tribunal-Juris· diction .to entertain new points in appeal and order remand. The subject-matter of the assessee's appeal before the Income-tax Appellate Tribunal was the question as to what should be the proper written down value of its the depreciation allowance unMr s. 10(2) (vi) of the Income-tax Act, 1922. The Department sought to support the orders of the Income-tax Officer and the Appellate Assistant Commissioner on the new ground that para· graph 2 of the Taxation Laws (Part B States) (Removal of
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