Citation Codes Equivalent Citations citation codes Case Number Civil Appeal No. 439 of 1973, decided on July 29, 1977 Judges Y.V Chandrachud P.S Kailasam, JJ. Acts Section 5, Subsection 2 of the 1983 Income Tax Act See more information ... Smart Summary Please sign up to generate summary. JUDGMENT Additional Commissioner Of Income Tax, Gujarat, Ahmedabad v. Swastik Mineral Corporation, Candhidham . [Ed.: Income Tax — Relevant statutory provision pointed out making reference, by Tribunal inadvisable — No other point of law involved — Hence not reported ]