| Case ID |
091077b7-bc0b-404e-8de9-8d860ce77784 |
| Body |
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| Case Number |
CIVIL APPEAL NO. 969 OF 1964 |
| Decision Date |
Dec 10, 1965 |
| Hearing Date |
|
| Decision |
The Supreme Court remanded the case to the High Court for further consideration regarding the taxability of the disputed item of Rs. 2,73,488. The Court noted that the High Court did not address this specific item in its prior ruling, which was essential for determining the tax obligations of the assessee. The Supreme Court emphasized that the advisory jurisdiction of the High Court should not allow the Tribunal to attach documents not previously discussed in the appellate order. Therefore, the case was sent back for proper evaluation of facts and legal implications surrounding the taxable amount. |
| Summary |
This case involves a significant dispute regarding the taxability of profits received by Mewar Textile Mills Ltd. on amounts from railway receipts in the names of consignees. The Supreme Court of India addressed the procedural aspects of the High Court's advisory jurisdiction under the Income-tax Act, emphasizing the need for clarity in the facts presented, particularly concerning the disputed amount of Rs. 2,73,488. The Court highlighted that the High Court's failure to deal with this item necessitated a remand for further examination. This case underscores the complexities of tax law in India, particularly the requirements for presenting evidence and the limits of judicial review in tax matters. The decision reinforces the importance of procedural integrity in tax assessments and the role of appellate bodies in ensuring that all relevant facts are duly considered before reaching a conclusion. Trending keywords include 'income tax', 'Supreme Court', 'tax liability', 'judicial review', and 'tax law in India'. |
| Court |
Supreme Court of India
|
| Entities Involved |
Income-tax Appellate Tribunal, Delhi Bench,
Rajasthan High Court
|
| Judges |
K. Subba Rao,
J.C. Shah,
S.M. Sikri
|
| Lawyers |
A.V. Viswanatha Sastri,
S.K. Aiyar,
B.R.G.K. Achar,
R.N. Sachthey,
S.T. Desai,
Z.S. Meeratwal,
Naunit Lal
|
| Petitioners |
Commissioner of Income tax
|
| Respondents |
Mewar Textile Mills Ltd
|
| Citations |
1966 SLD 154 = (1966) 60 ITR 169
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
256
|