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This case concerns the validity of a reassessment notice issued under Section 34 of the Indian Income Tax Act, 1922, against Messrs Chatturam Horilram Ltd.,

The Supreme Court’s decision in Anil Behari Ghosh v. Smt. Latika Bala Dassi and Others ([1955] 2 SCR 270) is a foundational precedent concerning the

This landmark Supreme Court judgment in The Registrar of Trade Marks v. Ashok Chandra Rakhit Ltd., reported in [1955] 2 SCR 252, elucidates the discretion