Supreme Court · 1964 INSC 196 · Decided 25 September 1964
Kunwar Trivikram Narain Singh v. State of Uitar Pradesh and Others
- Court
- Supreme Court of India
- Citation
- 1964 INSC 196 · [1965] 1 S.C.R. 336
- Case number
- CIVIL APPEAL No. 799/1963
- Decided
- 25 September 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act
Headnote
TRIVIKRAM NARAIN SINGH v. STATE OF UITAR PRADESH AND OTHERS September 25, 1964 (K. SuBBA RAo, J. C. SHAH AND·S. M. Soou JJ.) Agricultural /ncornt-tax-Assessmtnl madt by Assistant Colkctor quashtd for want of iurisdictlon-Rttrospective amtndmtnt of law con­ ferring jurisdiction on income-tax by the Assis­ tant Collector, Banaras, U.P. Act 3 of 1949, Wider which assesancnt was made, mentioned only the 'Collector' as competent to malr.e assess­ ment. The asscs.o;ment made by the Assistant Collector was therefore set aside by the Collector. Subsequently the
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