Case Details

Citation(s)
1970 SLG 673 1970 SLD 673 (1970) 78 ITR 322
Supreme Court of India
CIVIL APPEAL Nos. 2560 AND 2561 OF 1969, DECEMBER 11, 1969
J.C. SHAH, AG., C.J. AND I.D. DUA, J
Reform Flour Mills (P.) Ltd

Reform Flour Mills (P.) Ltd

v.

Commissioner of IncomE tax

Law:

Section:

Section 256 of the Income-tax Act, 1961 [Corresponding to section 66 of the Indian Income-tax Act, 1922] - High Court - Reference to - High Court had not delivered any giving reasons for rejecting application under section 66(2) of 1922 Act, after rule was issued - Whether once a rule is issued some reasons must be given for deciding reference against party applying - Held, yes [Matter remanded to High Court for disposal in accordance with law] FACTS The High Court had not delivered any giving reasons for rejecting the application under section 66(2) of the 1922 Act, after the rule was issued. On appeal to the Supreme Court : HELD Once a rule is issued some reasons must be given for deciding the reference against the party applying, and since no reasons had been given, the order of the High Court was…
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