Supreme Court Remands Income Tax Act Application for Lack of Reasons
Imperial Tea Co. Limited Versus Commissioner Of Income-Tax, West Bengal I
Imperial Tea Co. Limited Versus Commissioner Of Income-Tax, West Bengal I - [1970] 78 ITR 323 The Supreme Court set aside the High Court's order for rejecting an application under section 66(2) of the Indian Income-tax Act, stating that the High Court should have provided reasons for its decision. The case is remanded back to the High Court for proper consideration. No costs were awarded. Appeal allowed.