Supreme Court of India
Ganesh Dass Sreeram, Etc. v. Income Tax Officer, 'a' Ward, Shillong and Others Etc.
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.
What the Court ordered
We hold that the charging of interest did not become transformed to penalty.
Judgment, page 8
From the headnote
Income Tax Act, 1961-Interest charged by Income Tax Officer for delayed filing of returns-Legality of-Sub-section ( 4) of section 139 of the Act, as it stood before April 1, 1971-Constitutional validity of. c The appellants, registered firms under the Income Tax Act, 1961, filed delayed returns. The Income Tax Officer assessed the appellants under section 143(3) of the Act and determined the total incomes of the appellants and the amounts of the tax payable by them. The Income Tax Officer also determined and added, under sub-section (4) of section 139 of the Act, the amounts of interest on
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