Supreme Court · 1960 INSC 226 · Decided 29 November 1960
C. A. Abraham, Uppoottil, Kottayam v. The Income-Tax Officer, Kottayam and Another
- Court
- Supreme Court of India
- Citation
- 1960 INSC 226 · [1961] 2 S.C.R. 765
- Case number
- CIVIL APPEAL No. 517/1958
- Decided
- 29 November 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 28
Headnote
SUPREME COURT REPORTS 765 C. A. ABRAHAM, UPPOOTTIL, KOTTAYAM v. THE INCOME-TAX OFFICER, KOTTAYAM AND ANOTHER (J. L. KAPUR, M. HIDAYATULLAH a.nd J. c. SHAH, JJ.) Income-tax-Suppression of income of partnership firm­ Penalty, if can be imposed after dissolution of partnership-Income­ tax years even after his part· ner's death. It was found that certain income of the firm was concealed and the Income-tax Officer not only assessed the firm to tax for the suppressed income but also imposed penalties for concealing the said income. Appeals to the higher income tax
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