Supreme Court · 1960 INSC 99 · Decided 3 May 1960
The Cotton Agents LTD., Bombay v. Commissioner of Income-Tax, Bombay
- Court
- Supreme Court of India
- Citation
- 1960 INSC 99 · [1960] 3 S.C.R. 810
- Case number
- CIVIL APPEAL No. 100/1959
- Decided
- 3 May 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act Section 66A(2)
Headnote
& Co. v. State of A ndhra P-radesh S. K. Das]. x960 May3. 810 SUPREME COURT REPORTS [1960] on deliberate negligence and fraud and amounts to allowing a party to profit from its own wrong. We do not think that such a construction follows from the language used, which is more consistent with the when it passed the order sought to be reviewed. It is entirely wrong to think that the sub­ section permits a party to play hide and seek with a judicial Tribunal; that is to say to raise a fact in issue or evidentiary fact as a plea in support of a claim and at the same time deliberately
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