Supreme Court of India
Commissioner of Lncome Tax, Madhya Pradesh, Nagpur v. Hukamchand Mohanlal
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1 Supreme Court bench has cited this judgment.
From the headnote
to March 31, 1951. In an appeal filed oy the said firm, however, the Assistant Commissioner of Sales Tax remitted the sum of Rs. 24,341/- so recovered by the firm by an order dated November 31, 1960. Consequently M/s. Mohanlal Hargovin das refunded that amount to the assessee by means of a draft dated October 31, 1961. This draft was received by the assessee on November 9, 1961 which fell in the accounting period. The In come tax Officer sought to tax this amount under the provisions of s. 41 ( 1) of the Income tax Act 1961, hereinafter called the ~Act'. He did not accede to the contention
Where later benches applied it
Of those, 1 referred to
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