Supreme Court of India
M. K. Venkatachalam, I. T. O. and Another v. Bombay Dyeing and Mfg. Co., Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
The result is the order passed by the High Court issuing a writ against the appellant is set aside and the appeal is allowed with costs throughout.
Judgment, p. 713
From the headnote
Income-tax-Rectification of order of assessment--Amendment of law with retrospective enforcement-Error resulting from such enforcement, if an error apparent from the record-If such error can be rectified-Indian Income-tax Act, 1922 (XI of 1922), ss. 18-A and 35-Indian Income-tax (Amendment) Act, 1953 (XXV of 1953), ss. 1 and 13. The Income-tax Officer, by his order dated October 9, 1952, assessed the respondent for the assessment year 1952-53 and gave him credit for Rs.…
Authorities it was built on
- East End Dwellings Co. Ltd. v. Finsbury Borough Council
- Commissioner of Income-tax, Bombay Presidency and Aden v. Khemchand Ramdas
- Moka Venkatappaiah v. Additional Income-tax Officer, Bapatla
- Delhi Cloth and General Mills Co. Ltd. v. Income-tax Commissioner, Delhi
- Colonial Sugar Refining Company v. Irving
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