Supreme Court of India
Vinubhai Mohanlal Dobaria v. Chief 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
Issue for Consideration Whether an offence u/s.276CC of the Income Tax Act, 1961 could be said to have been committed on the actual date of filing of return of income or on the day immediately after the due date for filing of returns as per s.139(1) of the Act; what is the meaning of the expression “first offence” appearing in Clause 8 of the Guidelines for Compounding of Offences under Direct Tax Laws, 2014; what amounts to voluntary disclosure for the purpose of Clause 8 of the 2014 Guidelines; whether the 2014 Guidelines are mandatory or directory in nature. Headnotes† Income Tax Act, 1961
Authorities it was built on
- 2007 Tax Recovery Officer, Central Range-1 v. Custodian Appointed Under the Special Court (trial of Offences Relating to Transaction in Securities) Act, 1992
- 1964 Navnitlal C. Javeri v. K. K. Sen, Appellate Assistant Commissioner of Income-tax, D Range, Bombay
- 1950 Commissioner of Income-tax, Bombay v. Ahmedbhai Umarbhai & Co., Bombay.
- 1991 Kalawatibai v. Soiryabai and Others
- 2003 The Assistant Commissioner, Assessment-ii, Bangalore and Ors. v. M/s. Velliappa Textiles Ltd. and Ors.
- 2004 Prakash Nath Khanna and Anr. v. Commissioner of Income Tax and Anr.
- 1992 Y.P. Chawla and Ors v. M.P. Tiwari and Anr.
- 1998 Union of India and Anr. v. Banwari Lal Agarwal
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.