Supreme Court · 1964 INSC 39 · Decided 19 February 1964
Memon Abdul Karim Haji Tayab v. Deputy Custodian General, New Delhi and Other
- Court
- Supreme Court of India
- Citation
- 1964 INSC 39 · [1964] 6 S.C.R. 837
- Case number
- CIVIL APPEAL No. 119/1963
- Decided
- 19 February 1964
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Limitation Act Section 60
Headnote
SUPREME COURT REPORTS ment prescribed by the proviso constitutes a condition precedent for the exercise of the authority conferred on the Income-tax Officer by s. 34(1A) and since that requirement is not shown to have been satisfied in his case, the appellant in C.A. No. 589 of 1963 must succeed as required by the proviso; the argument was that the appellant had not been given a copy of the said reasons and it appears to have been urged that the appellant wa' entitled to have such a copy. This latter part of the case has not been pressed before us by Mr. Setalvad, and rightly. Now, when
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)