Supreme Court · 1992 INSC 319 · Decided 18 November 1992
Commissioner of Income Taj, Orissa v. Dhadi Sahu
- Court
- Supreme Court of India
- Citation
- 1992 INSC 319 · [1992] SUPP. 3 S.C.R. 168
- Case number
- CIVIL APPEAL No. 1788/1977
- Decided
- 18 November 1992
- Bench
- YOGESHWAR DAYAL, A.S. ANAND (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 271, 27l(l)(c)
Headnote
Income Tax Act, 1961: Sections 271( l)(c) and 274(2)--Penalty--{m­ position of-lurisdiction of the Income Tax Officer/Inspecting Assistant Com­ missione!"-Amendment of provision subsequent to reference to IA.C.-Effect C of-Whether jurisdiction of IA.C. ousted even in a pending Amendment of provision of statute-Change of f ornm not to affect pending actions unless intention to contrary is clearly shown. Under Section 27l(l)(c) of the Income Tax Act, 1961 as it stood before April 1, 1971, the Income-tax Officer had no jurisdiction to impose penalty if the
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