Supreme Court · 1975 INSC 133 · Decided 17 July 1975
Raja Jagdambika Pratap Narain Singh v. Central Board of Direct Taxes & ORS.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 133 · [1976] 1 S.C.R. 49
- Case number
- CIVIL APPEAL No. 2166/1970
- Decided
- 17 July 1975
- Bench
- V.R. KRISHNA IYER, R.S. SARKARIA, A.C. GUPTA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 133(1)(a); Income Tax Act Section 4(3), 30
Headnote
A 8 c D F G H , .. - RAJA JAGDAMBIKA PRATAP NARAIN SINGH v. CENTRAL BOARD OF DIRECT TAXES & ORS. July 17, 1975 [V. R, KRISHNA !YER, R. S. SARKARIA AND A. C. GUPTA, JJ .j . ('onstiturion of India-Article 226-Delay-Article 136-lnterference by Supreme Court with exercise of discretion by High grove has been deriving income by way Of fruits and fallen trees. In the year 1939-40 he c1ain1cct this incon1e to be agricultural income and therefore immune to income ta,x. The Assessing Au­ thorities neRatived the _claim of the appellant. The High Court in the year 1963 held the income
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