Supreme Court · 1960 INSC 115 · Decided 28 July 1960
State of Uttar Pradesh and Others v. Raja Syed Mohammad Saadat Ali Khan
- Court
- Supreme Court of India
- Citation
- 1960 INSC 115 · [1961] 1 S.C.R. 82
- Case number
- CIVIL APPEAL No. 306/1957
- Decided
- 28 July 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act
Headnote
v. Thr1k.11r Vas 1Jhr1rxatia S. K. Vas ]. July •8. 82 SUPREl\IE COURT REPORTS [1961] Accordingly, we allow this appeal and set asido the judgment and order of the High Court. The answer to the question is in favour of the appellant, namely, that the sum of Rs. 32,500/- received by the !!. }{AJA SYED MOHAMMAD SAADAT ALI KHAN. (S. K. DAS, M. HIDAYATULLAH and J.C. SHAH, JJ.) Agricultural Income-lax-Additional Collecior-PO'.vcr of Assess­ ment-Amendi11g Act giving retrospective ejfecl to amendecl provi­ sions-Prot-ision for re·vicw in the amendment Act-If offecls
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