http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 8
PETITIONER: DHAKESWAR1 COTTON MILLS LTD.
Vs.
RESPONDENT: COMMISSIONER OF INCOME TAX,WEST BENGAL
DATE OF JUDGMENT: 29/10/1954
BENCH: MAHAJAN, MEHAR CHAND (CJ) BENCH: MAHAJAN, MEHAR CHAND (CJ) DAS, SUDHI RANJAN HASAN, GHULAM BHAGWATI, NATWARLAL H. AIYYAR, T.L. VENKATARAMA
CITATION: 1955 AIR 65 1955 SCR (1) 941 CITATOR INFO : F 1955 SC 154 (1,2) R 1955 SC 170 (20) R 1957 SC 78 (8) R 1957 SC 810 (4,6,8,9) D 1959 SC 248 (3) D 1959 SC 742 (5) R 1959 SC1238 (27) R 1959 SC1252 (14) R 1959 SC1295 (14) D 1960 SC 729 (4,7,9) D 1961 SC1708 (9,11,15,17) D 1962 SC1323 (2,6,7,8) E 1963 SC 491 (2) R 1963 SC 835 (4) R 1968 SC1461 (10) RF 1977 SC1627 (12)
ACT: Constitution of India, Art. 136-Appeal by Special Leave- Supreme Court’s power-Indian Income-tax Act (XI of 1922), s. 23(3)-Assessment when invalid.
HEADNOTE: It is not possible to define with any precision the limitations of the powers conferred on the Supreme Court by Art. 136 of the Constitution. This is an overriding and exceptional power and should be exercised sparingly and with caution and only in special and extraordinary situation. Beyond this no set formula, or rule can stand in the way of or fetter the exercise of the power conferred on the S...