Supreme Court · 1960 INSC 139 · Decided 1 September 1960
R. S. A. C. Kasi Iyer v. The Commissioner of Income Tax, Mysore, Travancore-Cochin and Coorg, Bangalore
- Court
- Supreme Court of India
- Citation
- 1960 INSC 139 · [1961] 1 S.C.R. 466
- Case number
- CIVIL APPEAL No. 304/1956
- Decided
- 1 September 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 25
Headnote
St.:PRElllE corRT REPORTS [196i J R. S. A. C. KASI I YER v. THE COMMISSIONER OF l:\"CO:\IE-TAX, MYSORE, TRAVANCORE-COCHI~ AND COORG, BANGALORE. (S. K. DAS, M. HIDAYATULLAH, K. c. DAS GUPTA, J. c. SHAH AND K. l{AJAGOPALA AYYANGAR, JJ.) Income-tax-Merger of Travancore-Cochin State with Indian Com­ mission) Act, II24 M. E. s. 8, sub-ss. (2), (4), (5), (6i-Opium and RevenuelLa!l's (Extension of Application) Act (33 of r950), ss. 2, 3, 3(c). The State of Travancore-Cochin merged with Indian Cuion on March 7, r949, but the Travancore Income-tax Regulation, VIII of rog6
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