Supreme Court · 1958 INSC 86 · Decided 15 October 1958
Y. Narayana Chetty & Another v. The Income-Tax Officer, Nellore and Others
- Court
- Supreme Court of India
- Citation
- 1958 INSC 86 · [1959] SUPP. 1 S.C.R. 189
- Case number
- CIVIL APPEAL No. 317/1957
- Decided
- 15 October 1958
- Bench
- T.L. VENKATARAMA AIYYAR, P.B. GAJENDRAGADKAR, A.K. SARKAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 34
Headnote
SUPREME COURT H.EPOl{iTS 189 In the result, this appeal is allowed, tho order of the Court below is set aside and the reference is answered in the affirm<\tive. 'fhe respondent will pay the costs of the appellant here and in the Court below. The Con1111issim1er of luconw-Tax. /11har and Orissa JJ.) Income-tax-Rule empowering Income-tax Officer to cancel r.:gistration of firm found not he genuine-Validity of-Registered firm, if an assessee-Service of notice on firm through partner, if valid a11d proper-Writ P.ctition, ijlies 11gai11st illegal assessment­ Indian Income-tax Act,
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