Supreme Court · 1962 INSC 299 · Decided 23 October 1962
The Commissioner of Income-Tax, Bombay City I, Bombay v. Amarchand N. Shroff, BY His Heirs and Legal Representatives
- Court
- Supreme Court of India
- Citation
- 1962 INSC 299 · [1963] SUPP. 1 S.C.R. 699
- Case number
- CIVIL APPEAL No. 15/1962
- Decided
- 23 October 1962
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- IPC; Income Tax Act Section 24B, 34, 24B(l)
Headnote
SUPREME COURT REPORTS 699 .Penal Code and, therefore, the courts have rightly held .that the appellant had committed the offence of theft. No other point was pressed before us. In the result the appeal fails and is dismissed. Appeal dismissed. THE COMMISSIONER OF INCOME-TAX, BOMBAY CITY I, BOMBAY in hands of the legal representatives-Income of the previo'Us year-Indian income-tax Act, 1922 (11 of 1922), s. 24.B. Sub-section (~) of s. 24B of the Indian Income-tax Act, 1922, provided that where a person dies his heirs and legal representatives ate liable to pay out of the estate of the
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