Supreme Court of India
Sasi Enterprises v. Assistant Commissioner of Income Tax
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1 Supreme Court bench has cited this judgment.
What the Court ordered
Resultantly, the appellants have to prove the circumstances which prevented them from filing the returns as per Section 139(1) or in response to notices under Sections 142 and 148 of the Act.
Judgment, page 25
From the headnote
INCOME TAX ACT, 1961: ss. 139 and 276 CC - Income-tax return - Non-filing of - c Prosecution - Held: s. 139 as it stood at the relevant time, states that it is mandatory on the part of the assessee to file the return before the due date. s. 144 rlw ss. 139 and 276 - Best judgment assessment - Effect of on liability of assessee to file return - Held: The firm is independently required to file the return and merely because there has been a best judgment assessment uls 144 would not nullify the liability of the firm to file the return as per s. 139(1). s.276CC rlw ss.142 and 148 - Held: Offence·
Authorities it was built on
- 2005 State.of H.P. and Ors. v. Gujarat Ambuja Cement Ltd. and Anr.
- 2008 M/s. Kumar Exports v. M/s. Sharma Carpets
- 2011 B.premanand & Others v. Mohan Koikal & Others
- 2011 Justice P. D. Dinakaran v. Hon'ble Judges Inquiry Committee & Ors.
- 1975 Ravinder Singh v. State of Haryana
- 2004 Prakash Nath Khanna and Anr. v. Commissioner of Income Tax and Anr.
- 1985 Maya Rani Punj v. Commissioner of Income Tax, Delhi,
- 2006 Standard Chartered Bank and Ors. v. Directorate of Enforcement and Ors.
- 1983 Commissioner of Wealth Tax, Gujarat v. Vimlaben Vadilal Mehta
- 2006 P.R. Metrani v. Commissioner of Income Tax, Bangalore
- 1983 Commissioner of Wealth Tax Gujarat, Ahmedabad v. Vadilal Lallubhai Etc.
- 1997 Mst. Bhabia Devi v. Permanand Pd. Yadav
Where later benches applied it
Of those, 1 referred to
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