Supreme Court · 1966 INSC 2 · Decided 4 January 1966
Sir Hukumchand & Mannalal CO. v. Commissioner of Income-Tax, Madhya Pradesh
- Court
- Supreme Court of India
- Citation
- 1966 INSC 2 · [1966] 3 S.C.R. 193
- Case number
- CIVIL APPEAL No. 223/1965
- Decided
- 4 January 1966
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 30(1)
Headnote
Income-tax Act ( 11 of 1922), s. 26A and Income-tax Rules, rr. 6A. and 6B---Order of cancellation under r. 6B-If appea/ab/e. The Income1-tax Officer cancelJ-00 the certificate of renewal of reg;s­ tration of the appellant-firm, under r. 6B of the Income-tax Rules, on the ground that the firm on·o. The Appellate Assistant C'<Jmmissioner, the Tribunal and the High Court o.n reference, held that no appeal lay against 1he order of the Income~tax Officer to the Appellate Aaistant Commissioner under s. 30(1) of 1he Income-rnx Act, 1922. In appeal to this Court, HELD :The words
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)