Supreme Court · 1954 INSC 107 · Decided 1 November 1954
Navinchandra Mafatlal v. The Commissioner of Income-Tax, Bombay City
- Court
- Supreme Court of India
- Citation
- 1954 INSC 107 · [1955] 1 S.C.R. 829
- Case number
- CIVIL APPEAL No. 194/1952
- Decided
- 1 November 1954
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, GHULAM HASAN, NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 66(1)
Headnote
SUPREME COURT REPORTS 829 could have been reached. But in the absence of such a finding, we are unable to see any ground on which the order of the Tribunal could be upset in a reference under section 66 ( 1). Vvhen once it is found that there was no proper determination of the profits as required for further enquiry and fresh disposal in accordance with law. That was the order which was passed by the Tribunal, and that, in our opinion, was right. This appeal will accordingly be allowed, and the second question referred by the Tribunal answered in the negative. The result of this will be
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