C. Chagla, F.N. Kaka, O.P. Malhotra and J.B. Dadachanji, for the petitioner.
Sen, T.A. Ramachandran and R.N. Sachthey, for the respondents.
On the same day the Income tax Officer issued a numberice of demand under s. 156 read with s. 210 of the Act calling upon the .Company to pay on or before March 1, 1965, advance tax of Rs.
The Company then moved a petition in this Court for an order quashing and setting aside the order under s. 163 and numberice of demand under s. 156 for the assessment year 1965 66 and for an injunction or prohibition restraining the Income tax Officer from enforcing or implementing the order under s. 163 and the numberice under s. 156 read with s. 210 of the Incometax Act, 1961.
ORIGINAL JURISDICTION Writ Petition No.
The Judgment of the Court was delivered by Shah, J. On February 25, 1965, the Income tax Officer, Companies Circle I 3 , Bombay, directed that for the purpose of the Income tax Act, 1961, the Premier Automobiles Ltd. hereinafter called the Company be treated as an agent of M s Dodge Brothers of United Kingdom a number resident Company.
11,51,235 91 as agent of the foreign principal during the financial year 1964 65.
The petition was resisted by the Income tax Officer.
67 of 1965.
32 of the Constitution of India for enforcement of the fundamental rights.
Petition under Art.
