Supreme Court · 1966 INSC 244 · Decided 1 November 1966
M.M.PARIKH Income Tax Officer, Special Investigation Circle-B, Ahmedabad v. Navanagar Transport & Industries LTD. & Anr
- Court
- Supreme Court of India
- Citation
- 1966 INSC 244 · [1967] 2 S.C.R. 38
- Case number
- CIVIL APPEAL No. 1082/1965
- Decided
- 1 November 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 34(3)
Headnote
I~COME-TAX OFFICER, SPECIAL INVESTIGATION CIRCLF.-B, AHMF.DABAD \', NAVA:\'AGAR TRANSPORT & INDl'STRIES LTD. & ANR. November I, 1966 [J. C. SHAH, V. RA~tASWA~fl ASD V. BHARGAVA, JJ.j Indian lncon1e-ta:c Act (11 of 1922), s. 23A-Order t1nder-W/Je1/rer au "order of Inoidn Income­ tax Act, 1922 should not be made for the assessment year 1957-58. The assessee applied to the High Court for a writ to restrain the appellant from giving effect to the notice. 'The High Court held that an order un­ der s. 23A of the Act after its amendment by the Finance
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