Supreme Court · 1968 INSC 264 · Decided 10 October 1968
The Premier Automobiles LTD. v. S. N. Shrivastava & ANR.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 264 · [1969] 2 S.C.R. 353
- Case number
- WRIT PETITION (CIVIL) No. 67/1965
- Decided
- 10 October 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, G.K. MITTER, K.S. HEGDE, A.N. GROVER (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 32; Income Tax Act Section 210, 207, 208
Headnote
B ... c D E F • THE PREMIER AUTOMOBILES LTD. v. S. N. SHRIV ASTA VA & ANR. October 10, 1968 (J. C. SHAH, V. RAMASWAMI, G. K. MITTER, K. S. HEGDE AND A. N. GROVER, JJ.J Indian Income-tax, 1961, ss. 160, 163, 209, 210, 212-Agent of non· r,esident whether liable to pay advance-tax of a non-resident issued a notice of de.mand under s. 156 read with s. 210 of the Indian Income-tax Act, 1961. By this notice the petiti_oner was called upon to pay advance tax as agent of the foreign principal during the financial year 1964-65. The petitioner filed a peti­ tion under
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