Supreme Court of India
Gursahai Saigal v. Commissioner of Income-tax, Punjab
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27 Supreme Court benches have cited this judgment.
From the headnote
Income Tax-Advance payment-Oonstruction of enact meut-Rule-Penaltg in addition to liability-Indian Income· tax Act, 1922 (II of 1922), a.ISA, Sub-sa.(2),(3),(6),(8),(9). By Sub-s.(8) of s.ISA. "where on making the regular assesment, the Income-tax Officer finds that no payment of the tax has been made in accordance with the foregoing provisions of this section, interest calculated in the manner laid down in sub-section ( 6) shall be added to the tax as determined on the basis of the regular assessment". Sub. section (6l of s.18A provided, "where in any year an assessee has paid tax under ..
Where later benches applied it
- 2024 Union of India & Ors. v. Rajeev Bansal
- 2025 Assistant Commissioner of Income Tax (international Taxation) & Others v. Shelf Drilling Ron Tappmeyer Ltd. Etc.
- 2025 The Municipal Corporation of Greater Mumbai & Ors. v. Century Textiles and Industries Limited & Ors.
- 2023 Income Tax Officer v. Vikram Sujitkumar Bhatia
- 2022 Kalyan Dombivali Municipal Corporation v. Sanjay Gajanan Gharat and Another
- 2021 Government of Maharashtra (water Resources Department) Represented by Executive Engineer v. M/s Borse Brothers Engineers & Contractors Pvt. Ltd.
- 2019 Indian Oil Corporation Limited v. State of U.P. & Ors.
- 2018 Commissioner of Income Tax 5 Mumbai v. M/s. Essar Teleholdings Ltd. through its Manager
- 2017 Dushyant N. Dalal and Another v. Securities and Exchange Board of India
- 2014 Commissioner of Income Tax - Ill v. M/s.calcutta Knitwears, Ludhiana
- 2007 M/s. Mahim Patram Private Ltd. v. Union of India & Ors.
- 2006 J. Srinivasa Rao v. Govt. of A.P. and Anr.
- 2004 M/s. I.T.C. Ltd. v. Commissioner of Central Excise, New Delhi and Anr.
- 2002 Commissioner of Income Tax v. M/s. Hindustan Bulk Carriers
- 1997 India Carbon Ltd. Etc. v. The State of Assam
- 1994 J.K. Synthetics Ltd. v. The Commercial Taxes Officer
- 1991 Saraswati Sugar Mills v. Haryana State Board and Ors.
- 1988 Member-secretary, Andhra Pradesh State Board for Prevention and Control of Water Pollution v. Andhra Pradesh Rayons Ltd. & Ors.
- 1987 Fertilizer Corporation of India Ltd. v. State of Bihar
- 1986 Sodhi Transport Co. & Anr, Etc. Etc. v. State of U.p, & Anr. Etc, Etc.
- 1981 Associated Cement Co. Ltd. v. Commercial Tax Officer, Kota & Ors.
- 1975 Murarilal Mahabir Prasad & Ors. v. Shri B. R. Vad & Ors.
- 1971 B. Sanjana, Assist Ant Collector of Central Excise, Bombay & Ors. v. Elphinstone Spinning & Weaving Mills Co. Ltd,
- 1967 Income - Tax Officer, Tuticorin v. T. S. Devinath Nadar & Ors.
- 1964 Banarasi Devi v. Income-tax Officer, Calcutta
- 1962 M. Chockalingam & Another v. Commissioner of Income-tax, Madras & Another
- 1962 Amir Singh and Another v. Ram Singh and Others
Of those, 1 referred to · 26 mentioned
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