{"id":178016,"date":"1969-12-11T00:00:00","date_gmt":"1969-12-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/imperial-tea-co-ltd-vs-commissioner-of-income-tax-west-on-11-december-1969"},"modified":"2015-12-12T15:11:26","modified_gmt":"2015-12-12T09:41:26","slug":"imperial-tea-co-ltd-vs-commissioner-of-income-tax-west-on-11-december-1969","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/imperial-tea-co-ltd-vs-commissioner-of-income-tax-west-on-11-december-1969","title":{"rendered":"Imperial Tea Co. Ltd. vs Commissioner Of Income-Tax, West &#8230; on 11 December, 1969"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Imperial Tea Co. Ltd. vs Commissioner Of Income-Tax, West &#8230; on 11 December, 1969<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1970 78 ITR 323 SC<\/div>\n<div class=\"doc_author\">Author: J Shah<\/div>\n<div class=\"doc_bench\">Bench: J Shah, I Dua<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>J.C. Shah, J. <\/p>\n<p>1. The High Court, in rejecting the application under Section 66(2) of the Indian Income-tax Act, after issuing the rule, has not delivered any judgment. We are of the view that this is not the correct procedure to be followed. The High Court should have recorded some reasons for refusing to entertain the application in respect of the two questions raised by the party before it.\n<\/p>\n<p>2. The order of the High Court is set aside and the case is remanded to the High Court to be dealt with and disposed of in accordance with law. No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Imperial Tea Co. Ltd. vs Commissioner Of Income-Tax, West &#8230; on 11 December, 1969 Equivalent citations: 1970 78 ITR 323 SC Author: J Shah Bench: J Shah, I Dua JUDGMENT J.C. Shah, J. 1. The High Court, in rejecting the application under Section 66(2) of the Indian Income-tax Act, after issuing [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-178016","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imperial Tea Co. 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