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Showing contexts for: HOWRAH in Messrs. Howrah Trading Co., Ltd vs The Commissioner Of Income-Tax, ... on 26 March, 1959Matching Fragments
CIVIL APPELLATE JURISDICTION: Civil Appeal No. 65 of 1956.
Appeal from the judgment and order dated August 31, 1954, of the Calcutta High Court in Income-tax Ref. No. 57 of 1953. N. C. Chatterjee and B. P. Maheshwari, for the appellant. K. N. Rajagopala Sastri, R. H. Dhebar and D. Gupta, for the respondent.
1959. March 26. The Judgment of the Court was delivered by HIDAYATULLAH, J.-Messrs. Howrah Trading Company, Ltd., Calcutta (hereinafter called the assessee) obtained on April 28, 1955, a certificate under s. 66A(2) of the Indian Income-tax Act from the Calcutta High Court, to appeal to this Court against the judgment dated August 31, 1954, in Income-tax Reference No. 57 of 1953. The Divisional Bench (Chakravarti, C. J., and Lahiri, J.) in the judgment under appeal merely followed their earlier judgment delivered the same day in Income-tax Reference No. 22 of 1953, since reported as Hindustan Investment Corporation v. Commissioner of Income-tax (1). It is the latter judgment which gives the reasons for the decision.