Supreme Court of India
Commissioner of Income-tax, Andhra Pradesh v. M/s. Bhikaji Dadabhai & Co.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that the High Court erred in holding that the proceedings for imposing .the penalty could not be continued after the enactment of s. 13 (1) of the Finance Act, 1950.
Judgment, page 7
From the headnote
Income-tax-Assessment proceedings pending-Hyderabad Inc 1 odme-tax Act repealed-Penalty, whether. an additional tax-If '· .. t cou be imposed-Appellate Assistant Commissioner-Jurisdiction-- l Assessment, meaning of-Hyderabad Income-tax Act, s. 40-Indian Income-tax Act, r922 (XI of r922)-Finance Act, r950 (XXV of I950), s, IJ. The Income-tax Officer found that the respondents' books of accounts were unreliable and after assessing income for Fasli year 1357, corresponding to the year 1946-47, issued notice to the respondents on December 22, 1949, under s. 40 of the Hyderabad Income-tax Act to
Where later benches applied it
- 1975 Khemka & Co. v. State of Maharashtra
- 1967 Kalawati Devi Harlalka v. Commissioner of Income-tax, West Bengal & Ors.
Of those, 2 mentioned
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