Supreme Court of India
Commissioner of Income-tax, Delhi v. S. Teja Singh
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3 Supreme Court benches have cited this judgment.
What the Court ordered
In the result, we set aside the order of the court below and answer the reference in the affirmative. (1) [1889] 22 Q.B.D. 513. (2) [1925] ro Tax Cas. 88, uo. • 404 SUPREME COURT REPORTS [1959] Supp. x958 The appellant will have his costs here and in the court Commissioner of below· ln,omeo/ax Appeal allowed. • v. -Teja Singh V enkataram a Aiyar ] . November.
Judgment, page 10
From the headnote
I ncome-tax-P enalty-N ew assessee- ailure to send estimate of tax-Absence of notice t-0 the assessee-Competency of Income-tax Officer to levy penalty-Indian Income-tax Act, r922 (XI of r922), ss. r8A(3), r8A(9), 22, 23, 28. The respondent who had not been assessed to income-tax prior to the assessment year 1948-49 made suo motu returns on July 4, 1949, showing an income of Rs. 4,494 and Rs. 31,646 respectively, for the assessment years 1948-49 and 1949-50, but failed to send an estimate of the tax on his income as provided in s. 18A(3) of the Indian Income-tax Act, 1922. The Income tax
Where later benches applied it
- 2018 Arcelormittal India Private Limited v. Satish Kumar Gupta & Ors.
- 2023 Vivek Narayan Sharma v. Union of India
- 2020 Vineeta Sharma v. Rakesh Sharma & Ors.
Of those, 1 relied on · 2 referred to
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