Supreme Court · 1959 INSC 37 · Decided 15 April 1959
MESSRS. R. C. Mitter & Sons v. The Commissioner of Income-Tax, West Bengal, Calcutta
- Court
- Supreme Court of India
- Citation
- 1959 INSC 37 · [1959] SUPP. 2 S.C.R. 641
- Case number
- CIVIL APPEAL No. 85/1957
- Decided
- 15 April 1959
- Bench
- BHUVNESHWAR PRASAD SINHA, J.L. KAPUR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 26A, 66A(2)
Headnote
SUPREME COURT REPORTS 641 The conclusion at which we have arrived is that the Act and its several provisions do not suffer from the vice of extra-territoriality in the sense .suggested by learned counsel for the respondent and there is no such conflict of jurisdiction as learned counsel for the allowed with costs. The judgment and order of the High Court dated October 9, 1953, are set aside and the petition under Art. 226 of the Constitution made by the respondent must stand dismissed with costs. Appeal allowed. MESSRS. R. C. MITTER & SONS v. THE COMMISSIONER OF INCOME-TAX, WEST
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