Supreme Court of India · 1965-02-08
THE KESHAV MILLS CO. LTD. vs COMMISSIONER OF INCOME-TAX, BOMBAY NORTH
- Citation / case number
- SC 1963/269
- Court
- Supreme Court of India
- Petitioner
- THE KESHAV MILLS CO. LTD.
- Respondent
- COMMISSIONER OF INCOME-TAX, BOMBAY NORTH
- Bench
- GAJENDRAGADKAR, P.B. (CJ),SUBBARAO, K.,WANCHOO, K.N.,HIDAYATULLAH, M. & SHAH, J.C.,SIKRI, S.M. & BACHAWAT, R.S.
Judgment text excerpt
The Supreme Court held that the High Court has no jurisdiction under Section 66(4) of the Indian Income-tax Act, 1922, to direct the Tribunal to collect additional material and submit a supplementary statement of case, reaffirming its earlier decisions in The New Jahangir Mills case and The Petlad Co. case. The Court found that both views regarding the High Court's power were reasonably possible, but the established precedent should be followed. Consequently, the appeal was dismissed, and the earlier rulings were upheld.