Supreme Court · 1956 INSC 81 · Decided 21 December 1956
Pannalal Binjraj v. Union of INDIA.
- Court
- Supreme Court of India
- Citation
- 1956 INSC 81 · [1957] 1 S.C.R. 233
- Case number
- WRIT PETITION (CIVIL) No. 97/1956
- Decided
- 21 December 1956
- Bench
- T.L. VENKATARAMA AIYYAR, BHUVNESHWAR PRASAD SINHA, S.K. DAS (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 19(J)(g), 226, 32; Income Tax Act Section 5(7A)
Headnote
COURT REPORTS 233 PANNALAL BINJRAJ v. UNION OF INDIA. (BHAGWATI, JAGANNADHADAS, VENKATARAMA AYYAR, B. P. SINHA and S. K. DAs JJ.) Income-tax-Transfer of cases-Discretion vested in the Com­ missioner or the Board, if discriminatory and violative of funda­ mental rights-Omnibus wholesale on behalf of the assessees raised the common question as to the constitutionality of s. 5(7-A) of ·the Indian Income-tax Act, which was raised but not decided by this Court in Bidi Supply Co. v. The Union of India, (1956) S. C. R. 267. Reliance was placed on the obsenrations of
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