Supreme Court of India
K.L. Swamy v. The Commissioner of Income Tax & 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.
From the headnote
Income Tax Act, 1961: ss. 158BC, 158BD, 158 BFA(1) – Block assessment – Undisclosed income of any other person – Levy of interest – Assessee belatedly filed return for block per iod in response to notice u/s. 158BD by including undisclosed income – Absenc e of any notice u/s. 158BC – Liability for period prior to 01.06 .1999 – Levy of interest u/s. 158BFA(1) by the assessing of ficer – Sustainability of – Held: Persons other than searched perso ns’ liable to pay interest on late filing of the return u/s.158 BC even in the absence of notice u/s. 158BC and even for the period prior to June 1999
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