Supreme Court of India
Prakash Nath Khanna and Anr. v. Commissioner of Income Tax and Anr.
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.
6 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961: Section 276-CC-Failure to furnish return-Return for assessment year 1988-89 filed in 1991 before the assessment was completed-Prosecution under the section-Applicability-Held: Expression 'due time' occurring in the section means that the return is to be farnished within the time stipulated under sub section (1) of section 139 or by notice given under sub-section (2) of section 139-Jf return is filed in terms of section 139(4) before the assessment is made, it would be infraction of section 139(1) and (2) as time is prescribed therein and return is to be filed within the
Authorities it was built on
Where later benches applied it
- 2025 Vinubhai Mohanlal Dobaria v. Chief Commissioner of Income Tax & Anr
- 2024 Just Rights for Children Alliance & Anr. v. S. Harish & Ors.
- 2014 Commissioner of Income Tax - Ill v. M/s.calcutta Knitwears, Ludhiana
- 2014 Sasi Enterprises v. Assistant Commissioner of Income Tax
- 2013 Union of India & Anr. v. National Federation of the Blind & Ors.
- 2013 Singareni Collieries Co. Ltd. v. Vemuganti Ramakrishan Rao & Ors.
Of those, 4 relied on · 2 referred to
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