Supreme Court of India

The Keshav Mills Co. Ltd. v. Commissioner of Income-tax, Bombay North

Neutral citation

Reported as [1965] 2 S.C.R. 908

Decided 8 February 1965

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

12 Supreme Court benches have cited this judgment.

From the headnote

Indian Income-tax Act (11 of 1922), s. 66(4)-Power of High Court to mk Tribunal to submit supplementary statement of case after further investigation of facts-Stare decisis-Power of Supreme Court to review and revise earlier judgments-'W_hen should be exercised. The appellant was a company registered in the erstwhile Baroda State. In connection with the assessment year 194243 the Income-tax Officer Ahemdabad held that certain sale proceeds were received by the appellant in British India and the profit thereon was taxable under the Indian Income-tax Act, 1922. One of the items in dispute

Where later benches applied it

2012 M/s Purbanchal Cables & Conductors Pvt. Ltd v. Assam State Electricity Board & Another relied on
2024 The State of Punjab & Ors. v. Davinder Singh & Ors. followed
2023 Ranjan Kumar Chadha v. State of Himachal Pradesh followed
2024 Sita Soren v. Union of India referred to
2023 Secundrabad Club Etc. v. C.i.t.-v Etc. referred to
2020 The State of Punjab & Ors. v. Davinder Singh & Ors. referred to
2019 Shah and S. Ravindra Bhat, Jj.] v. Manohar Lal & Ors. Etc. referred to
2018 Jarnail Singh & Others v. Lachhmi Narain Gupta & Others referred to
2015 M/s. Steel Authority of India Ltd. v. Commissioner of Central Excise, Raipur referred to
2015 M/s. Shree Bhagwati Steel Rolling Mills v. Commissioner of Central Excise & Anr. referred to
2010 M/s. Jindal Stainless Ltd. & Anr. v. State of Haryana and Ors. referred to
2022 The Employees Provident Fund Organisation & Anr. Etc. v. Sunil Kumar B. & Ors. Etc. not applicable

Of those, 1 relied on · 2 followed · 8 referred to · 1 not applicable

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