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PETITIONER: BIDI SUPPLY CO.
Vs.
RESPONDENT: THE UNION OF INDIA AND OTHERS.
DATE OF JUDGMENT: 20/03/1956
BENCH: DAS, SUDHI RANJAN BENCH: DAS, SUDHI RANJAN BOSE, VIVIAN BHAGWATI, NATWARLAL H. JAGANNADHADAS, B. SINHA, BHUVNESHWAR P.
CITATION: 1956 AIR 479 1956 SCR 267
ACT: Constitution of India, Art. 14-Indian Income Tax Act, 1922 (XI of 1922), ss. 5 (7-A), 64(6)(b) as amended by Indian Income Tax (Amendment) Act, 1940 (Act XL of 1940)-Whether ultra vires the Constitution-Transfer, Order of-By Central Board of Revenue under s. 5(7-A)-Transferring assessment proceeding of petitioner from Calcutta to Ranchi-Without notice to petitioner and without giving it opportunity to make representation against such decision-Constitutionality of-Assessee, rights of-Under s. 64, of the Act.
HEADNOTE: The petitioners registered firm-has its head-office in Calcutta where its books of account are kept and maintained and where it has its banking account, the members of the firm being citizens of India. Since its inception the firm has all along been assessed to income-tax by the Income-Tax Officer, District III, Calcutta. The assessments for the years 1948-49 and 1949-50 were made by the Income Tax Officer, District III, Calcutta. Notices under s....