Supreme Court of India
Hemalatha Gargya v. Commissioner of Income Tax
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.
4 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that the submissions of the Revenue must be accepted.
Judgment, page 6
From the headnote
Voluntary Disclosure of Income Scheme, 1997: Ss. 66 and 67 (I )-Period prescribed to deposit tax in respect of voluntary disclosure income-Power of Revenue authorities to extend the period-Held, Revenue authorities have no power to extend the time-s. 66 postulates payment of tax prior to making of the declaration-s.67(1) provides an exception to this general rule and allows a declarant to file declaration without paying tax, subject to two conditions viz.: (i) the payment bf tax within three months from the date of filing of the declaration together with; (ii) the payment of simple interest
Where later benches applied it
- 2012 Rohitash Kumar & Ors. v. Om Prakash Sharma & Ors.
- 2011 Union of India and Ors. v. M/s Nitdip Textile Processors Pvt. Ltd. and Another
- 2008 C.K. Gangadharan & Anr. v. Commissioner of Income Tax, Cochin
- 2006 A. Sudhakar v. Post Master General, Hyderabad and Anr
Of those, 2 relied on · 2 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.