ANNEXURE- Format for case analysis for students

1. Name of the Case (Full Citation): M/S. K. D. Kamath and Company v.

Commissioner of Income Tax, Bangalore.

2. Composition of the Bench: The Supreme Court of India: Division Bench

Name of Judges: C. A. Vaidialingam and P. Jaganmohan Reddy.

3. Area of Law: Civil Law

4. Brief Facts of the Case:

5. Jurisdiction: Civil Appellate Jurisdiction

6. Question of Law: Substantial Question of Constitutional Law/ Interpretation (Article

132)

7. Reliance on Relevant

1. Statutes: Section 4 and 18 of Partnership Act, 1932 and Section 26-A of Income
Tax Act, 1922.

2. Decided Cases:
 Agarwal and Co. v. Commissioner of Income Tax, U.P.
 City Tobacco Mart v. Commissioner of Income Tax, Mysore.
 Commissioner of Income Tax, Gujarat v. A. Abdul Rahim & Co., Baroda.
 Commissioner of Income Tax, Mysore v. K.D. Kamath & Amp; Co.
 Murlidhar Kishangopal (Firm) v. The Commissioner of Income Tax
 Commissioner of Income Tax U. P. v. R. S. Shoe factory.
 P.A.C. Ratnaswamy Nadar & Amp; Sons v. Commissioner of Income Tax,
Madras.
 Balubhai Gulabdas Navlakhi v. Commissioner of Income Tax, Bombay.
 M.P. Davis v. Commissioner of Agricultural Income Tax.
 Steel Brothers & Co. Ltd. v. Commissioner of Income Tax.
 Umarbhai Chandbhai v. Commissioner of Income Tax.

8. Legal issues of Determination:

Whether, on the facts and in the circumstances of the case, M/s K.D.
Kamath & Co., could be granted registration under Section 26-A of the
Act for Assessment Year 1959-60?

9. Nature of the issue

Impugning the constitutional validity of:
a. Statue
Impugning the correctness of the judgment on the ground of
1) Wrong appreciation of law.
Question of Interpretation of
1) Statutory Provisions

1
 Federal Disputes on Fact or Law
I. Article 131
II. Article 136
III. Inherent Power of Supreme Court Article 142 (Sou Moto)

10. Methodology of judging the issues involved

11. Weather the opinion of the court is:

a. unanimous as on Judgment

12. Majority- reasoning including reasoning of each judge (Ratio Decidendi) reason for
decision

13. Ratio of the majority opinion upholds the same.

14. Whether the majority has issued

Any new rulings or new guidelines
And new principle(s) of interpretation
While upholding or quashing or interpreting

15. Whether the majority ruling in each issue/point

I. still holds good

16. Whether the majority decision is towards establishing a

Just Economic Order or
Just Legal Order or more than one

17. Student’s own remarks/submission