Supreme Court · 1960 INSC 86 · Decided 21 April 1960
The Commissioner of Income-Tax, Bombay City, Bombay v. Nandlal GANDALAL.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 86 · [1960] 3 S.C.R. 620
- Case number
- CIVIL APPEAL No. 788/1957
- Decided
- 21 April 1960
- Bench
- S.K. DAS, J.L. KAPUR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Limitation Act Section 19; Income Tax Act Section 4(l)(b)(iii), 4A(b), 66(1)
Headnote
Mohammad Kamgar _Shah v. Jagdish Chandra Deo Dhabal Deo Das Gupta J. 1960 April 21. 620 SUPREME COURT REPORTS [1960] In the present case the suit .is based on the second lease of 1919 which was executed in favour of the then Receiver. The acknowledgments by which limitation is claimed to have appli­ cable as the acknowledgments have been signed personally by those previous Receivers, and no recourse is needed by the p!Jintiff to the second part of Expla­ nation II. This position was indeed fairly concluded by Mr. .Jha who agreed that in view of this it was not necessary for
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