| Case ID |
30291a53-19ec-4427-bd80-4097bf655696 |
| Body |
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| Case Number |
Referred Case No. 19 of 1946 |
| Decision Date |
Jan 01, 1949 |
| Hearing Date |
Jan 01, 1949 |
| Decision |
The Madras High Court held that an appeal lies to the Federal Court from any judgment to which the Income-tax Act applies. Specifically, it was decided that the judgment of the Madras High Court in this case was delivered on a reference made under Section 66 of the Indian Income-tax Act, 1922. Therefore, it was certified as a fit case for appeal to the Federal Court. The court emphasized the importance of the definitions provided in the relevant acts, especially regarding what constitutes a judgment under the law. The application for leave to appeal was granted, further reinforcing the rights of the applicants under the Income-tax Act. |
| Summary |
This case revolves around the interpretation of the Income-tax Act, particularly concerning the appeal process to the Federal Court. It clarifies that judgments made by the High Court in civil cases, specifically under Section 66 of the Indian Income-tax Act, are eligible for appeal. The ruling highlights the significance of the definitions within the Act, ensuring the legal framework supports the right to appeal in relevant cases. This decision is crucial for maintaining proper legal recourse for taxpayers and reinforces the judicial system's commitment to fairness and justice in tax matters. The precedent set by this case serves as an essential reference for future cases involving similar legal questions. |
| Court |
Madras High Court
|
| Entities Involved |
Commissioner of Income Tax,
P.A. Raju Chettiar & Brothers
|
| Judges |
Rajamannar, C.J.,
Balakrishna Ayyar, J.
|
| Lawyers |
K.S. Ramamurthi,
K. Rajah Aiyar,
K. Srinivasan,
C.S. Rama Rao Sahib
|
| Petitioners |
P.A. Raju Chettiar & Brothers
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1949 SLD 117,
(1949) 17 ITR 353
|
| Other Citations |
Tata Iron & Steel Co. Ltd. v. Chief Revenue Authority of Bombay [1923] LR 50 IA 212,
ILR 47 Bom. 724,
74 IC 469,
AIR 1923 PC 148,
1 ITC 206,
45 MLJ 295
|
| Laws Involved |
Income-tax Act, 1961,
Act I of 1948
|
| Sections |
256,
66,
3,
2(b)
|