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PETITIONER: M/S. ZORASTER AND CO.
Vs.
RESPONDENT: THE COMMISSIONER OF INCOME TAX, DELHI, AJMER, RAJASTHAN AND
DATE OF JUDGMENT: 17/04/1960
BENCH: HIDAYATULLAH, M. BENCH: HIDAYATULLAH, M. DAS, S.K. SHAH, J.C.
CITATION: 1961 AIR 107 1961 SCR (1) 210 CITATOR INFO : RF 1961 SC1633 (14,26,27,32) R 1963 SC1356 (121) R 1963 SC1484 (8) R 1965 SC1636 (16) R 1966 SC1466 (7) RF 1972 SC2048 (5) R 1990 SC1451 (5)
ACT: Income-tax Reference--Power of High Court to call for supplemental statement of case--Indian Income-tax Act, 1922 (11 of 1922), s. 66(4).
HEADNOTE: The appellant entered into contract with Government for the supply of goods, and in the assessment year 1942-43 Rs. 10,80,653 and in the assessment year 1943-44, Rs. 7,45,336 were assessed as its income by the Income-tax Officer. The supplies to Government were made for. Jaipur by the appellant, and payment was by cheques which were received at Jaipur. The contention of the appellant was that this income was received at Jaipur outside the then taxable territories. This contention was not accepted by the Income-tax Appellate Tribunal, Delhi. The appellant then applied for a reference to the High Court under s. 66(1) of the Indian Income-tax Act, and by its order dated December 10, 1952, the Tribunal referred the fo...