Supreme Court of India
Maya Rani Punj v. Commissioner of Income Tax, Delhi,
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.
5 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that the legislative scheme under section 27l(l)(a) of the 1961 Act in making provision for a penalty coterminus with the default to be raised provides for -situation of continuing wrong.
Judgment, page 16
Where later benches applied it
- 2015 Mohan Lal v. State of Rajasthan
- 2022 Vijay Madanlal Choudhary & Ors. v. Union of India & Ors.
- 2013 The Government of Andhra Pradesh and Others v. Ch. Gandhi
- 2014 Sasi Enterprises v. Assistant Commissioner of Income Tax
- 2015 Sebi through its Chaihman v. Roofit Industries Ltd.
Of those, 1 relied on · 1 distinguished · 2 referred to · 1 mentioned
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