Supreme Court · 1962 INSC 291 · Decided 12 October 1962
The Commissjoner of Income-Tax, Bombay City Ii, Bombay v. M/S. Jadavji Narsidas & CO.
- Court
- Supreme Court of India
- Citation
- 1962 INSC 291 · [1963] SUPP. 1 S.C.R. 609
- Case number
- CIVIL APPEAL No. 545/1961
- Decided
- 12 October 1962
- Bench
- J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH (3-judge bench)
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66, 66(2), 26A
Headnote
SUPREME COURT REPORTS 609 of the assessee and in our opinion this was such a case. 1962 M. Chockalingam v. In the result the appeals, are allowed. A writ of Certiorari will issue and the order of the Income­ tax Officer will be quashed. The Income-tax Officer will, however, be free to take OF INCOME-TAX, BOMBAY CITY II, BOMBAY v. M/s. JADAVJI NARSIDAS & CO. (J. L. KAPUR, A. K. SARKAR and M. HIDAYATULLAR, JJ.) Income Tax-Set-off-Profits of regi•tered firm and· loss incurred in unregistered firm-Findings of Tribunal-When binding on High Court-Indian
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)