Supreme Court of India
Commissioner of Income Tax, Gauhati & Ors. v. M/s. Sati Oil Udyog Ltd. & Anr.
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1 Supreme Court bench has cited this judgment.
From the headnote
c Income Tax Act, 1961: s.143(1A) (as amended in 1993)- Levy of 20% additional tax where total income as a result of adjustments made under first proviso to s.143(1)(a) exceeds the total income declared in the return 0 -Retrospective effecf.Jto s.143(1A)- Constitutional validity of- Held: The amended s.14J(1A) has the deterrent effect of preventing tax evasion and, therefore, is applicable only to tax evaders and not honest assessee- s.143(1A) can be invoked only where it is found that lesser amount stated in the return filed by assessee was the result of tax evasion - The retrospective
Authorities it was built on
- 1981 K.P. Varghese v. The Income-tax Officer, Ernakulam, and Another
- 1956 Pannalal Binjraj v. Union of India.
- 1975 Commissioner of Income Tax (central) Delhi v. Harprasad & Co. (p) Ltd.
- 2010 Jt. Commissioner of Income Tax, Surat v. Saheli Leasing & Industries Ltd.
- 2000 Commissioner of Income Tax, Bhopal v. Hindustan Elector Graphites Ltd., Indore
Where later benches applied it
Of those, 1 relied on
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