Supreme Court of India

Commissioner of Income-tax, Patiala & Ors. v. M/s. Shahzada Nand & Sons & Ors.

Neutral citation

Reported as [1966] 3 S.C.R. 379

Bench K. Subba Rao J.

Decided 19 January 1966

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.

5 Supreme Court benches have cited this judgment.

What the Court ordered

For the reasons mentioned above, we agree with the conclusion arrived at by the Bombay and Calcutta High Courts in preference to those reached by the Madhya Pradesh and Gujarat High Courts.

Judgment, page 14

Authorities it was built on

1962 S. C. Prashar, Income-tax Officer, Market Ward, Bombay and Another v. Vasantsen Dwarkadas and Others cited by 15

Where later benches applied it

2017 Union of India & Ors. v. M/s. Margadarshi Chit Funds (p) Ltd. Etc. relied on
2015 Pradip Nanjee Gala v. Sales Tax Officer & Ors. relied on
2014 Commercial Tax Officer, Rajasthan v. M/s Binani Cement Ltd. & Anr. relied on
2024 Union of India & Ors. v. Rajeev Bansal referred to
2022 Gujarat State Civil Supplies Corporation Ltd. v. Mahakali Foods Pvt. Ltd. (unit 2) & Anr referred to

Of those, 3 relied on · 2 referred to

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