Supreme Court of India
C. A. Abraham, Uppoottil, Kottayam v. The Income-tax Officer, Kottayam and Another
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4 Supreme Court benches have cited this judgment.
From the headnote
Income-tax-Suppression of income of partnership firm Penalty, if can be imposed after dissolution of partnership-Income tax Act, r9zz (II of r9zz), ss. z8(r)(c). 44. The appellant who was carrying on business in food grains in partnership with another person submitted the returns of the income of the firm for the accounting years even after his part· ner's death. It was found that certain income of the firm was concealed and the Income-tax Officer not only assessed the firm to tax for the suppressed income but also imposed penalties for concealing the said income. Appeals to the higher
Where later benches applied it
- 2024 Ernakulam Regional Cooperative Milk Producers Union Ltd. Etc. v. Nithu & Ors. Etc.
- 2010 Brij Lal & Ors. v. Commissioner of Income Tax Act, 1961
- 1975 Khemka & Co. v. State of Maharashtra
- 2015 Shabinaabraham & Ors. v. Collector of Central Excise & Customs
Of those, 1 relied on · 1 distinguished · 1 referred to · 1 mentioned
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