Supreme Court · 1968 INSC 233 · Decided 10 September 1968
Oriental Investment CO. (P) LTD. v. Commissioner of Income Tax, Bombay
- Court
- Supreme Court of India
- Citation
- 1968 INSC 233 · [1969] 2 S.C.R. 46
- Case number
- CIVIL APPEAL No. 651/1967
- Decided
- 10 September 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
Indian Income Tax Act, 1922, s. 66(1)-Mixed questions of fact and law-What are-Jurisdiction of High Court in dialing with such ques­ dons is the same as in dealing with questions of law-Appropriate Jann for such questions. For the assessment years 1940-41 to 1943-44 the assessee comi>anY The contention was rejected by the Income-tax Officer, the Appellate Assistant Commissioner and the Tribunal. The company then applied to the Tri­ bunal under s. 66(1) of the Income tax Act, 1922 for a reference of the following questions of law for the opinion of the High Court : (i)
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