Supreme Court · 1962 INSC 63 · Decided 19 February 1962
Indore Malwa United Mills LTD v. The Commissioner of Income-Tax(Central) Bombay
- Court
- Supreme Court of India
- Citation
- 1962 INSC 63 · [1962] SUPP. 3 S.C.R. 310
- Case number
- CIVIL APPEAL No. 149/1961
- Decided
- 19 February 1962
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
.Nagai mull v. . Commi.s.fiontr pf lncome-ta.t, Calcutt..i Shah J. 1962 FebruaT)' 191 ' ' SlO SUPREME COURT REPORTS (1962] SUPP. ,, . the Oovrt or Tribunal is founded. The Legi.slature has expressly entrusted th~ powei:- of appraisal of f!Vidence to the T.axing authorities, and the it, review the evidence. "Tli:e" power of this Court unde~ Art. 136 is not restricted; but it is only in very exceptional cases that this Court enters upon appraisal of evidence in appeals filed with special leave and this case does not dis­ close any such exceptional circumstances.
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)