Supreme Court of India
Jt. Commissioner of Income Tax, Surat v. Saheli Leasing & Industries Ltd.
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4 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961 - s.271 (1)(c) - Levy of penalty under - Where assessed income is nil or loss - Permissibility c of - Held: Penalty is leviable, even if no tax was payable. Judgment: Cryptic judgment - Held: Brevity without clarity is likely to enter the realm of absurdity, which is impermissible - Guidelines regarding writing of judgment - Reiterated . . Writing of judgment - Guidelines issued by Supreme Court regarding manner of writing judgments - Non adherence of - Deprecated. The question for consideration in the present appeals was whether penalty can be levied u/s.271(1)(c) of
Authorities it was built on
Where later benches applied it
- 2015 Commissioner of Income Tax, Gauhati & Ors. v. M/s. Sati Oil Udyog Ltd. & Anr.
- 2016 Kedar Nath Yadav v. State of West Bengal & Ors.
- 2016 M/s Shanti Conductors (p) Ltd. Anr. v. Assam State Electricity Board & Ors.
- 2012 M/s Purbanchal Cables & Conductors Pvt. Ltd v. Assam State Electricity Board & Another
Of those, 1 relied on · 3 mentioned
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