Suryalakshmi Cotton Mills Ltd. ... vs Deputy Commissioner Of ... on 12 ...
It was pointed out in Musaliar's case [1956] 29 349 that both in Mohta's case [1954] 26 1 as well as Meenakshi Mills' case [1954] 26 713, the Supreme Court had not directly pronounced upon the vires of Section 5(1) of the Taxation on Income (Investigation Commission) Act, 1947, in comparison with Section 34 of the Indian ...