Supreme Court · 1960 INSC 164 · Decided 27 September 1960
L. Hazari Mal Kuthiala v. The Income-Tax Officer, Special Circle, Ambala CANTT.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 164 · [1961] 1 S.C.R. 892
- Case number
- CIVIL APPEAL No. 135/1958
- Decided
- 27 September 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 132, 133; Income Tax Act Section 64, 64(1)
Headnote
COURT REPORTS (1961] L. HAZARI MAL KUTHIALA v. THE IXCOME-TAX OFFICER, 8PECIAL CIRCLE, AMBALA CANTT. (S. K. DAS, Ill. HIDAYATULLAil, K. c. DAS GUP'l'A, J.C. SHAH a.n<l N. RAJAGOPALA AYYANOAR, ,J,J.) /ncomt-tax--Co1111nissionrr's power of transfer-Sfalulor.Y pro­ tJision for consulting the r922), s. 64(r).- -lndia11 Finance Act, r950 (26 of r950), S. IJ. The appellant firm which carried on business as forest lessees and timber merchants in tl1e former Kapnrthala State \\·as assessed to, and paid, income tax, for the accoqnt year 1945-46 under the Income-tax law which was
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