Supreme Court · 1955 INSC 31 · Decided 18 April 1955
Messrs Chatturam Horilram LTD. v. Commissioner of Income Tax, Bihar and ORISSA.
- Court
- Supreme Court of India
- Citation
- 1955 INSC 31 · [1955] 2 S.C.R. 290
- Case number
- CIVIL APPEAL No. 38/1954
- Decided
- 18 April 1955
- Bench
- VIVIAN BOSE, B. JAGANNADHADAS, BHUVNESHWAR PRASAD SINHA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34
Headnote
18 29G SUPREME COURT REPORTS [1955] MESSRS CHATTURAM HORILRAM LTD. v. COMMISSIONI;:R OF INCOME TAX. BIHAR AND ORISSA. [VIVIAN BOSE, JAGANNADHADAS and SINHA JJ.] Indian IHcorne Tax Act, 1922 (Act XI of 1922), s. 34--Assess­ n-tcn/ set a...1:ide o·zving to Indian no-lice valid. The appellant in this appeal had been assessed to Income Tax which was reduced on appeal but that assessn1ent was set aside by the Income Tax Appellate Tribunal on the ground that the Indian Finance Act of 1939 was not in force during the asscssr11ent y~ar in Chota Nagpur. On a
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