Supreme Court · 1967 INSC 89 · Decided 5 April 1967
Income-Tax Officer, Madras v. Budha Pictures, Madras
- Court
- Supreme Court of India
- Citation
- 1967 INSC 89 · [1967] 3 S.C.R. 425
- Case number
- CIVIL APPEAL No. 401/1966
- Decided
- 5 April 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 46, 46(5A)
Headnote
. Indian Income-tax Act, 1922, s. 46(5A )-Notice under section to who1n can be given-There must be subsisting relationship between asJtssee and person to whom notice is gi-.,·en. The respondent a film producing company was served a notice under s. 46(5A) by the Income-tax Officer on June due from the company or held by it for or on account of 'B' an actor. On June 26" 1959 the company re­ plied that it bad not engaged 'B' foc its current production and there was no contract with him and consequently it could not comply with the notice. On March 28, 1960 the company
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)