CENTRAL PROVINCES MANGANESE ORE CO. LTD. v. COMMISSIONER OF INCOME TAX

Citation: [1986] 3 S.C.R. 140

Court: Supreme Court of India

Bench: R.S. PATHAK, SABYASACHI MUKHERJI

Case summary

The only dissent expressed in the matter by the Gujarat High Court arose on the question whether the assessee could challenge in appeal his partial liability to be assessed to interest. On October 15, 1971 the Commissioner of Income-tax dismissed both revision petitions.

Judgment text

The only dissent expressed in the matter by the Gujarat High Court arose on the question whether the assessee could challenge in appeal his partial liability to be assessed to interest. On October 15, 1971 the Commissioner of Income-tax dismissed both revision petitions.