Supreme Court · 1986 INSC 128 · Decided 15 July 1986
Central Provinces Manganese Ore CO. LTD. v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1986 INSC 128 · [1986] 3 S.C.R. 140
- Case number
- CIVIL APPEAL No. 1338/1974
- Decided
- 15 July 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 139(8), 215, 246, 264
Headnote
J Income-tax Act, 1961-Ss. 139(8), 215, 246 & 264/rr. l 17A(v) and 40( 1) & (5) of Income-tax Rules, 1962: Order levying interest-Whether ' c appealable-Revision petition during pendency of appeal-Whether maintainable. Where an assessee failed to furnish the income-tax return within -~ the s. 139 of D the Income-tax Act, 1961 as it stood at the relevant time, provided for levy of interest on him. The second proviso to that sub-section em- powered the Income-tax Officer to reduce or waive the interest payable. Where the advance tax paid by the assessee under s. 2U on the basis of his
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