Supreme Court · 1960 INSC 238 · Decided 5 December 1960
M/S. Ramnarain Sons (PR.) LTD. v. Commissioner of Income Tax, Bombay
- Court
- Supreme Court of India
- Citation
- 1960 INSC 238 · [1961] 2 S.C.R. 904
- Case number
- CIVIL APPEAL No. 698/1957
- Decided
- 5 December 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act Section 66(1)
Headnote
COURT REPORTS [1961] 1960 the result that there will not be any evidence ta.ken Sh . -.;: Oth by the committing Magistrate which could be used as mam v. "'substantive evidence under s. 288 of the Code. Even The state of if the prosecution takes that risk, the Magistrate shall Bombay exercise discretion can always be rectified by a superior court. But there may be a. case where the Magistrate can make up his mind definitely on the documents referred to in s. 173 without the a.id of any oral evidence and in that event he would be within his rights to discharge or commit the accused, as
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