Supreme Court · 1953 INSC 88 · Decided 16 December 1953
The Union of India v. Madan Gopal Kabra
- Court
- Supreme Court of India
- Citation
- 1953 INSC 88 · [1954] 1 S.C.R. 541
- Case number
- CIVIL APPEAL No. 296/1951
- Decided
- 16 December 1953
- Bench
- M. PATANJALI SASTRI, MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, GHULAM HASAN, B. JAGANNADHADAS (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 277, 226; Income Tax Act Section 2, 4, 3
Headnote
COURT REPORTS 541 was obviously necessary and desirable that the change­ over frorri the Mysore income-tax law to the Indian Income-tax Act should be in the way provided by sec­ tion 13 of the Indian Finance Act, 1950. We find nothing in article 277 of the Constitution to preclude Income-tax Officer, Special Survey Cirde, Banga­ lore, had jurisdiction to assess the appellant to income­ tax and super-tax in respect of the income of the period prior to the commencement of the Constitution. The appeals fail and are dismissed with costs. Appeals dismissed. Agent for
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)