Supreme Court · 2009 INSC 1066 · Decided 24 August 2009
C. I. T. v. Atul Mohan Bindal
- Court
- Supreme Court of India
- Citation
- 2009 INSC 1066 · [2009] 13 S.C.R. 464
- Case number
- CIVIL APPEAL No. 5769/2009
- Decided
- 24 August 2009
- Bench
- TARUN CHATTERJEE, RAJENDRA MAL LODHA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 271(1)(c), 260A
Headnote
Income Tax Act, 1961 - s.271(1)(c) - Applicability of - -\ ,, Concealed income - Penalty in terms of s.271(1)(c) - Held: c Is neither criminal nor quasi criminal but a civil liability; albeit a strict liability - Such liability being civil in nature, mens rea is not essential. The income. c D The Assessing Officer added various amounts to the income declared .by assessee in the return viz. salary ~ income earned by assessee in Singapore, amount received by him from erstwhile employer and interest income earned by him from bank, and imposed penalty E u/s.271(1)(c) of the
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