Supreme Court · 1963 INSC 228 · Decided 19 November 1963
R.P. Kapur v. Union of India and ANR.
- Court
- Supreme Court of India
- Citation
- 1963 INSC 228 · [1964] 5 S.C.R. 431
- Case number
- CIVIL APPEAL No. 647/1963
- Decided
- 19 November 1963
- Bench
- P.B. GAJENDRAGADKAR, K. SUBBA RAO, K.N. WANCHOO, J.C. SHAH, RAGHUBAR DAYAL (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 314; Service Rules Section 241, 247, 53
Headnote
SUPREME COURT REPORTS 431 'Castle' being separately assessed at Bombay in the 1963 status of a registered firm apparently refer to assess- -- ment of that business in subsequent years and not Commissioner of in the year of assessment 1951-52. The conclusion Income-tax, of the Tribunal therefore re- Textile Mills lied in support of his conclusion. The Tribunal has therefore misdirected itself in law in arriving at its finding, and in refusing to require the Tribunal to state the case and to refer it, the High Court was, in our view, in error. The appeal is therefore allowed and the
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