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PETITIONER: SURAJ MALL MOHTA AND CO.
Vs.
RESPONDENT: A. V. VISVANATHA SASTRI AND ANOTHER.
DATE OF JUDGMENT: 28/05/1954
BENCH: MAHAJAN, MEHAR CHAND (CJ) BENCH: MAHAJAN, MEHAR CHAND (CJ) DAS, SUDHI RANJAN BOSE, VIVIAN BHAGWATI, NATWARLAL H. AIYYAR, T.L. VENKATARAMA
CITATION: 1954 AIR 545 1955 SCR 448 CITATOR INFO : F 1955 SC 1 (4) D 1955 SC 3 (4) F 1955 SC 13 (2,6,7,13) F 1955 SC 257 (2) E&D 1956 SC 246 (52,58,59,60,61) F 1956 SC 269 (8,9,31,40,44) R 1957 SC 397 (48) E 1959 SC 149 (4,6,41,44) RF 1962 SC 92 (6) R 1962 SC1006 (37,73) R 1963 SC 222 (51) R 1963 SC1356 (12,51,52,124) R 1964 SC1190 (6,7) R 1965 SC 342 (25) RF 1966 SC1342 (9) RF 1967 SC 295 (71) R 1967 SC1581 (11,22) D 1968 SC 317 (11) RF 1968 SC 565 (14) RF 1970 SC2042 (8) R 1972 SC 19 (3) R 1974 SC2009 (4,9,10,15,18,26,31,33) F 1974 SC2044 (3) RF 1978 SC1457 (60) RF 1988 SC1531 (155) R 1991 SC 855 (35)
ACT: Taxation on Income (Investigation Commission) Act (XXX of 1947) ss. 5(1), 5(4)-Extent and range different-S. 5(4) and s. 34 of Indian Income-tax Act (XI of 1922)-Deal with same class of persons--Properties and characteristics the same-...