Private Company

Appellant was a private company and aggrieved of order passed by Single Judge of High Court whereby demand made by the company to respondent was declared illegal

Validity

Appellant was a private company and could not be regarded as a person performing functions in connection with affairs of Federation or Province

No writ in exercise of powers of Art.199 of the Constitution could be issued against the company

Division Bench of High Court set aside judgment passed by Single Judge

Intra-Court appeal was allowed in circumstances.

Appellant was a private company and aggrieved of order passed by Single Judge of High Court whereby demand made by the company to respondent was declared illegal

Validity

Appellant was a private company and could not be regarded as a person performing functions in connection with affairs of Federation or Province

No writ in exercise of powers of Art. 199 of the Constitution could be issued against the company

Division Bench of High Court set aside judgment passed by Single Judge

Intra-Court appeal was allowed in circumstances.

Private Company Non-distribution of profits-Order under S. 23-A deeming profits distributed as dividend-Notice for reassessment of shareholder-Limitation-Whether period of 4 years runs from end of assessment year or date of order wader S. 23-AIndian Income-tax Act, 1922, Ss. 23-A & 34(1), (3).