Supreme Court · 1960 INSC 104 · Decided 4 May 1960
The Commissioner of Income Tax, Bombay v. The Elphinstone Spinning and Weaving Mills LTD.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 104 · [1960] 3 S.C.R. 953
- Case number
- CIVIL APPEAL No. 427/1957
- Decided
- 4 May 1960
- Bench
- S.K. DAS, J.L. KAPUR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
SUPREME COURT REPORTS 953 fail. If the gift is invalid, the petition must fail on the ground that the Act has not affected the petition­ ers' rights in any lands held by them. We would, therefore, dismiss that petition with costs except the costs of the hearing before us for all the three to be entitled to the sthanam lands situate in an area which was formerly Pi1'rt of the Cochin State. It is not in dispute that the impugned Act was never extended to that area. Therefore, whether the gift to him was valid or not, as to which we say nothing, the petitioner in this petition
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