Supreme Court · 1964 INSC 235 · Decided 28 October 1964
Navnitlal C. Javeri v. K. K. Sen, Appellate Assistant Commissioner of Income-Tax, D Range, Bombay
- Court
- Supreme Court of India
- Citation
- 1964 INSC 235 · [1965] 1 S.C.R. 909
- Case number
- CIVIL APPEAL No. 45/1964
- Decided
- 28 October 1964
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, M. HIDAYATULLAH, RAGHUBAR DAYAL, J.R. MUDHOLKAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227; Income Tax Act Section 2(6A)(e)
Headnote
F G H NA VNITLAL C. JA VERI v. K. K. SEN, APPELLATE ASSISTANT COMMISSIONER OF INCOME-TAX, 'D' RANGE, BOMBAY October 28, 1964 (P. B. GAJENDRAGADKAR C.J., K. N .. WANCHOO, M. HIDAYATULLAH, R.AGHUBAR DAYAL AND J, R. MUDHOLKAR JJ.) Constitution of India, 1950, List I, '·vu Schedule, Entry whose ordi­ naiy business was not money-lending -~usiness. He took a loan amounting to 1!fer Rs. 4 lakhs from a company. The Income-tax Officer computed the assessee's income at Rs. 3 lakhs and odd, under s. 12(1B) read with s. 2( 6A) ( c) of the Income-tax Act, 1922. That amount included a
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)