Supreme Court · 1987 INSC 190 · Decided 31 July 1987
Sir Shadi Lal Sugar and General Mills LTD. & ANR. v. Commissioner of Income Tax, Delhi
- Court
- Supreme Court of India
- Citation
- 1987 INSC 190 · [1987] 3 S.C.R. 692
- Case number
- CIVIL APPEAL No. 1660/1974
- Decided
- 31 July 1987
- Bench
- SABYASACHI MUKHERJI, G.L. OZA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Income Tax Act, 1961' ss. 256, 271 & 274/Jncome Tax Act, 1922: s. 66---lncome-tax Referenct7-Finding of fact by Tribunal-When could be transformed into question of law and interfered with. The assessee company, which derived its income from the manufacture and sale of sugar and confectionery, Tax Officer under the Income Tax Act, 1922 by making additions of Rs.48,500 for cane cost, Rs.67 ,500 for shortage in cane, and Rs.21,700 for salary of outstation staff. The asses- + D see did not challenge the said assessment order. Later in the year 1963 the Income Tax Officer issued notice
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)