Supreme Court · 1965 INSC 23 · Decided 8 February 1965

The Keshav Mills CO. LTD. v. Commissioner of Income-Tax, Bombay North

Court
Supreme Court of India
Citation
1965 INSC 23 · [1965] 2 S.C.R. 908
Case number
CIVIL APPEAL No. 1017/1963
Decided
8 February 1965
Bench
P.B. GAJENDRAGADKAR, K. SUBBA RAO, K.N. WANCHOO, M. HIDAYATULLAH, J.C. SHAH, S.M. SIKRI, R.S. BACHAWAT (7-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution; Income Tax Act

Headnote

Indian Income-tax Act (11 of 1922), s. 66(4)-Power of High Court to mk Tribunal to submit supplementary statement of case after further investigation of facts-Stare decisis-Power of Supreme Court to review and revise earlier judgments-'W_hen should be was a company registered in the erstwhile Baroda State. In connection with the assessment year 194243 the Income-tax Officer Ahemdabad held that certain sale proceeds were received by the appellant in British India and the profit thereon was taxable under the Indian Income-tax Act, 1922. One of

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