Supreme Court · 1964 INSC 145 · Decided 30 April 1964
Ommissioner of Income-Tax, U.P., Lucknow v. Kanpur Coal Syndicate
- Court
- Supreme Court of India
- Citation
- 1964 INSC 145 · [1964] 8 S.C.R. 85
- Case number
- CIVIL APPEAL No. 673/1963
- Decided
- 30 April 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 3, 66(2)
Headnote
SUPREME COURT REPORTS commencement of the amending Act. The Legislature has given to s. 18 of the Finance Act, 1956, only a limited retrospective operation i.e., upto April 1, 1956, only. That provision must be read subject to the rule that in the absence of an express provision or clear which before the new Act came into force had by the expiry of the period provided, become barred. The appeal fails and is dismissed with costs. Appeal dismissed. COMMISSIONER OF INCOME-TAX, U.P., LUCKNOW v. KANPUR COAL SYNDICATE (K. SUBBA RAO, J. C. SHAH AND S. M. S!KRI, JJ.) Income
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