Supreme Court · 1959 INSC 79 · Decided 12 May 1959
The New Jehangir Vakil Mills LTD. v. The Commissioner of Income-Tax, Bombay North, Kutch and SAURASHTRA.
- Court
- Supreme Court of India
- Citation
- 1959 INSC 79 · [1960] 1 S.C.R. 249
- Case number
- CIVIL APPEAL No. 50/1957
- Decided
- 12 May 1959
- Bench
- SUDHI RANJAN DAS, NATWARLAL HARILAL BHAGWATI, M. HIDAYATULLAH (3-judge bench)
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(4), 66(1)
Headnote
COURT REPORTS 249 THE NEW JEHANGIR VAKIL MILLS LTD. v. THE COMMISSIONER OF INCOME-TAX, BOMBAY NORTH, KUTCH AND SAURASHTRA. (S. R. DAs, C.J., N.H. BHAGWATI and M. HIDAYATULLAH, ,JJ.) Income-tax-Reference-Power of Hi~:h C01~rt·-If can direct investigation on a new qttestion and call for Tribunal under s. 66(4) of the Income-tax Act to submit a supplementary statement of case on points, which were never raisecl by the parties nor decided by the Income-tax Authorities or the Tribunal. The only question canvassed bi!fore them was whether Ct'rtain cheques,· which were
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