Supreme Court · 1959 INSC 85 · Decided 15 May 1959
The Commissioner of Income-Tax, West Bengal v. Kalu Babu Lal Chand
- Court
- Supreme Court of India
- Citation
- 1959 INSC 85 · [1960] 1 S.C.R. 320
- Case number
- CIVIL APPEAL No. 431/1957
- Decided
- 15 May 1959
- Bench
- NATWARLAL HARILAL BHAGWATI, S.K. DAS, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act Section 66(1)
Headnote
COURT REPORTS [1960(1)) '959 suspicions, conjectures and surmises and acted without Lalchand Bhagat any evidence or upon a view of the facts which could Ambicat Ram not reasonably be entertained or the facts found were v. such that no person acting judicially and properly The Commissioner that the High Court was z959 May r5. clearly in error in answering the referred question in the affirmative. The proper answer should have been in the negative having regard to all the circumstances of the case which we have adverted to above. · The appeals will accordingly be allowed,
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