Supreme Court · 1960 INSC 178 · Decided 18 October 1960
Pannalal Nandlal Bhandari v. The Commissionee of Income-Tax, Bombay City, BOMBAY.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 178 · [1961] 2 S.C.R. 35
- Case number
- CIVIL APPEAL No. 408/1957
- Decided
- 18 October 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Income Tax Act Section 22(1), 34
Headnote
SUPREME COURT REPORTS 35 requirements of s. 57 of the Bombay Police Act, must be made bona fide, taking into account a conviction which is tmfficiently proximate in time. Since no absolute rule can be laid down, each case must depend on its own facts. In the result, we set aside the acquittal, and OF INCOME-ll' AX, BOMBAY CITY, BOMBAY. (S. K. DAS, M. HIDAYATULLAH and J. c. SHAH, JJ.) Income-tax-General notice-Non-resident liability to submit return-Period of Limitation-Indian Income Tax Act, 1922 (XI of 1922), s. 22(1) & (2), s. 34(1)(a) & (b). The appellant, 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)