Supreme Court of India
Shabinaabraham & Ors. v. Collector of Central Excise & Customs
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the High Court was right in holding that the assessment order ooJhe F dissolved firm could not be supported under the provisions of the Act.
Judgment, page 25
From the headnote
Central Excises and Salt Act, 1944 - s. 4(3)(a) - Assessment under - Whether can continue against the legal c representatives/estate of the sole proprietor/ manufacturer after he is dead - Held: There is no separate machinery provided by the Act to proceed against a dead person for , assessing him totax under.the Act- In view of definition of assessee u/s. s.4(3)(a), ati 'assessee' can only be a living person - The definition being exhaustive in nature, nothing else can be read in the definition - Even the definition of ''person" in the General Clauses Act does not include legal
Authorities it was built on
- 1966 Girija Nandini Devi and Ors. v. Bijendra Narain Choudhury
- 1975 State of Tamil Nadu v. M. K. Kandaswami Etc. Etc.
- 1962 The Commissioner of Income Tax, Madras and Another v. S. V. Angidi Chettiar
- 1960 C. A. Abraham, Uppoottil, Kottayam v. The Income-tax Officer, Kottayam and Another
- 1960 Commissioner of Sales Tax, Uttar Pradesh v. The Modi Sugar Mills Ltd.
- 1965 State of Punjab v. M/s. Jullunder Vegetables Syndicate
- 1993 Sh. Rameshwar Manjhi (deceased) through B His Son Sh. Lakhiram Manjhi v. The Management of Sangramgarh Colliery and Ors.
- 1996 Kahandu Daulat Dangde v. Jay Wantrao Yadavrao Kharade and Ors.
Where later benches applied it
Of those, 1 referred to
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