Supreme Court · 1971 INSC 323 · Decided 23 November 1971
Pillani Investment Corporation LTD. v. I.T.O. Award, Calcutta & ANR.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 323 · [1972] 2 S.C.R. 502
- Case number
- CIVIL APPEAL No. 7/1968
- Decided
- 23 November 1971
- Bench
- S.M. SIKRI, G.K. MITTER, P. JAGANMOHAN REDDY, I.D. DUA (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 23A
Headnote
Income-tax Act, 19'22, ss. 23A and 34(3)-S. 34(3) whether app/i­ .cable to an order un<Jer s. 23A. Supreme Court-Revietv o/ prerio11s decision when justified. A B The appellant company objected to an order under s. 23A sought to be ·passed against it. by the Income-tax Officer on \he of assessment or re-assessment within the meaning of s. 34(3) of 1he Act ancl'barred by time. The writ petition in the High Court having failed the comP.any by special leave appealed to this Court. A plea was ·made for re,ie\Ving the judgment in Parikh's case in which this Court 'had held
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)