Supreme Court · 1959 INSC 62 · Decided 5 May 1959
M/S. Sarupchand Hukamchand & CO. v. Union of India and Others
- Court
- Supreme Court of India
- Citation
- 1959 INSC 62 · [1959] SUPP. 2 S.C.R. 986
- Case number
- CIVIL APPEAL No. 172/1955
- Decided
- 5 May 1959
- Bench
- NATWARLAL HARILAL BHAGWATI, S.K. DAS, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 23(5)(b)
Headnote
COURT REPORTS [1959] Supp. <959 the setting apart of the money was not a paying out or away of these sums irretrievably. The Indian Molasses co. In our opinion, the question was correctly answered (Private) Ltd. by the Calcutta High Court. We, therefore, dismiss v. the appeal with costs. The and M. HIDAYATULLAH, JJ.) Income-tax--Assessment of unregistered firni treated as regis­ tered by Income-tax Officer-Appeal against orders of assessment­ Finding of profit reversed and fresh ·assessment dirccted-Effect­ Duty of ·Income-tax Officer-Indian
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