Supreme Court · 1967 INSC 95 · Decided 6 April 1967
Raja Mohan Raja Bahadur v. The Commissioner of Income-Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 95 · [1967] 3 S.C.R. 482
- Case number
- CIVIL APPEAL No. 1395/1966
- Decided
- 6 April 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(1)(a)
Headnote
BAHADUR v. THE COMMISSIONER OF INCOME-TAX, U.P. April 6, 1967 [J. c. SHAH, s. M. S!KRI ANO v. RAMASW~Ml, JJ.J Jncome-tax-Assessee maintaining accounts on Ct1$h baris--Obtalning decree for repayment of loan made to debtor to whom U.P. Encumbered Estates .Act, 1934 applied-Receiving Interest in its accounts on cash basis. After the appellant had obtained a decree for the recovery of a Joan made to a debtor, the latter obtained an order under the U.P. Encumbered Estates Act 25 of 1934, applying the provisions of the Act to him. The Special Judge, Sultanpur, thereafter passed an
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