Commissioner Of Income-Tax, New Delhi vs Rao Thakur Narayan Singh on 30 October, 1964
Equivalent citations ... Sikri
PETITIONER:
COMMISSIONER OF INCOME-TAX, NEW DELHI
Vs.
RESPONDENT:
RAO THAKUR NARAYAN SINGH
DATE OF JUDGMENT:
30/10/1964
BENCH:
SUBBARAO, K.
BENCH:
SUBBARAO
Commissioner of Income-tax v. Rao Thakur Narayan Singh , , the Supreme Court had to deal with a rather unusual case. For the assessment year ... case reported in Commissioner of Income-tax v. Rao Thakur Narayan Singh mentioned already is that in the case in Commissioner of Income
Thakur Hirday Narayan Singh vs Rao Maheshwari Prasad Singh on 4 August, 1931
Equivalent citations: 139IND. CAS.198, AIR 1932 PATNA 251
JUDGMENT
Macpherson
Supreme Court in the case of CIT v. Rao Thakur Narayan Singh [1965] 56 ITR 234, in which it was held that as the order ... Supreme Court in the case of Rao Thakur Narayan Singh (supra) has already held that it is not the intention of the Legislature by amending
followed.
Commissioner. of Income-tax v. Rao Thakur Narayan Singh, 56
I.T.R. 234 explained.
JUDGMENT:
CIVIL APPELLATE JURISDICTION Civil Appeal
assessing authorities depending on their changing moods. ( See CIT Vs. Rao Thakur Narayan Singh [1965] 56 ITR 234,239).
17. In Phool Chand Bajrang
Commissioner of Income-Tax, Delhi and Rajasthan v.
Rao Thakur Narayan Singh reported in LVI ITR 234, and Jiyajeerao Cotton
Mills Ltd. v. Income ... case of Commissioner of Income-Tax, Delhi and Rajasthan v.
Rao Thakur Narayan Singh (supra) an issue with respect to the interest
income has been
dividend income of these two petitioners. In CIT v. Rao Thakur Narayan Singh (1965) 56 ITR 234 (SC), it was held by their Lordships
Supreme Court in Commissioner of Income-tax v. Rao Thakur Narayan Singh . There is no need for us to strain on this aspect, since
Commissioner of Income-tax, Delhi and Rajasthan v. Rao Thakur Narayan Singh [1965] 56 I.T.R. 234 (S.C.), it was held by their
