Supreme Court of India

Surjit Lal Chhabda v. Commissioner of Income Tax, Bombay

Neutral citation

Reported as [1976] 2 S.C.R. 164

Bench Y.V. Chandrachud J.

Decided 6 October 1975

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.

2 Supreme Court benches have cited this judgment.

What the Court ordered

In the result the Court concluded that the case fell within the rule in Gowli Buddanlna's case.

Judgment, page 17

Authorities it was built on

1966 Gowli Buddanna v. Commissioner of Income-tax, Mysore, Bangalore cited by 15
1952 Commissioner of Income-tax; Madras v. Mtt. Ar. S. Ar. Arunachalam Chettiar cited by 8

Where later benches applied it

2020 Vineeta Sharma v. Rakesh Sharma & Ors. relied on
2019 Trijugi Narain (dead) through Legal Representatives and Others v. Sankoo (dead) through Legal Representatives and Others relied on

Of those, 2 relied on

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