Search Results Page
Search Results
1 - 10 of 27 (0.22 seconds)Section 149 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 151 in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
Section 150 in The Income Tax Act, 1961 [Entire Act]
Section 251 in The Income Tax Act, 1961 [Entire Act]
Janapada Sabha, Chhindwara Etc vs The Central Provinces Syndicate Ltd. ... on 23 February, 1970
In Janapada Sabha, Chhindwara v. Central Provinces Syndicate Ltd., the Supreme Court laid down that, on the language used in the Act, it was plain that the legislature attempted to overrule or set aside the decision of the Supreme Court, which it cannot do. As we have already stated above, the legislature in this case has not attempted to overrule or set aside the decision of the Supreme Court.
State Of Tamil Nadu And Anr. vs M. Rayappa Gounder And Ors. on 21 October, 1970
23. Dealing with such a provision, the learned judges of the Supreme Court observed that the Amending Act which contained the above provision was invalid in so far as it attempted to validate an invalid assessment, without removing the basis of its invalidity. As we have already stated above, Explanation 2 does not convert an invalid finding or direction into a valid finding or direction. Hence, the above decision does not help the assessee.
Municipal Corporation Of The City ... vs New Shorock Spg. & Wvg. Co., Ltd., Etc on 17 April, 1970
In Municipal Corporation of Ahmedabad v. New Shorrock Spinning & Weaving Company Ltd., the impugned section authorized the Corporation that, despite the fact that certain assessments have been set aside by courts, it shall be lawful for the Corporation to assess or reassess the premises, concerned in those decisions, to property tax for the concerned assessment years. Dealing with the validity of that provision, the Supreme Court observed that: