Supreme Court · 1962 INSC 34 · Decided 31 January 1962
The Commissioner of Income-Tax Bombay v. Manilal Dhanji, Bombay
- Court
- Supreme Court of India
- Citation
- 1962 INSC 34 · [1962] SUPP. 2 S.C.R. 902
- Case number
- CIVIL APPEAL No. 323/1961
- Decided
- 31 January 1962
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 16(3)(b), 66A(2)
Headnote
l;iMiqdl w ...... C.. L". w.-..w.J. J-.,Jl. 902 SUPRll:ME COURT REPORTS [1002] SUPP. '!'.here oa.n therefore be no escape from the concJu. BJOn tha.t the Act plainly intends that where the Representative Union appears in any proceeding under the Act even though that proceeding might this view o.f t~e mattn the appeal must tail and Is hereby d1sm1ssed. In the circumstances we pa.as no order as to costs. Appe.al dismiB&ed. THE COMMISSIONER OF INCOME-TAX BOMBAY v. l\IANILAL DHANJI, BOMBAY (S.K. DAs, M. liIDAYATULLAH and J.C. SHAH, JJ.) Income Tax-Trmt crealed in favour of
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