Supreme Court · 1953 INSC 2 · Decided 16 January 1953

Kalipada Chakraborti and Another v. Palani Bala Devi and Others

Court
Supreme Court of India
Citation
1953 INSC 2 · [1953] 1 S.C.R. 503
Case number
CIVIL APPEAL No. 19/1952
Decided
16 January 1953
Bench
BIJAN KUMAR MUKHERJEA, N. CHANDRASEKHARA AIYAR, GHULAM HASAN (3-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Limitation Act Section 124, 141

Headnote

SUPREME COURT REPORTS 503 placed on them by the senior Judge in the High 1952 Court and that was the true construction of these two sub-sections. This argument, in our opinion, h~ no Commissioner 01 l 'd' Th d' h d . . b Income-tax va i ity. e epartment c ange its v~ew su se- Madras ' quently and when the construction of a statute is involved. Mahajan J. The result is that we allow the appeal and hold that the answer given by the senior Judge to the question referred was wrong and that the answer given by Viswanatha Sastri J. was the correct one. In the circumstances of this case we

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