Supreme Court · 1956 INSC 37 · Decided 9 May 1956
Ravula Subba Rao and Another v. The Commissioner of Income-Tax, MADRAS.
- Court
- Supreme Court of India
- Citation
- 1956 INSC 37 · [1956] 1 S.C.R. 577
- Case number
- CIVIL APPEAL No. 56/1954
- Decided
- 9 May 1956
- Bench
- SUDHI RANJAN DAS, NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 59
Headnote
COURT REPORTS RAVULA SUBBA RAO AND ANOTHER v. THE COMMISSIONER OF INCOME-TAX, MADRAS. 577 [S. R. DAS C.J., BHAGWATI and VENKATARAMA AYYAR JJ.) Indian Income Tax Act, 1922 (Act XI of 1922), ss. 26-A; 69, Rules 2 and 6 framed under s. 69-Word 'personally' in theRules­ Whether excludes a duly of the matters dealt with therein. Rules 2 a.nd 6 of the Rules fro.med under s. 59 of the Indian Income Ta.x Act provide tha.t a.n a.pplica.tion for registration of a. firm under s. 26-A of the Act a.nd for renewal of registration certifi· ca.be "shall be signed persona.Hy by a.ll
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