Supreme Court · 1984 INSC 229 · Decided 4 December 1984
Commissioner of Income Tax, Andhra Pradesh v. M. Chandra Sekhar
- Court
- Supreme Court of India
- Citation
- 1984 INSC 229 · [1985] 2 S.C.R. 215
- Case number
- CIVIL APPEAL No. 1299/1973
- Decided
- 4 December 1984
- Bench
- V.D. TULZAPURKAR, R.S. PATHAK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 139(1), 139, 271, 256
Headnote
215 COMMISSIONER OF INCOME TAX,ANDHRA PRADESH v. M. CHANDRA SEKHAR December 4, 1984 [V.D. TULZAPURKAR AND R.S. PATHAK, JJ.J Income Tax Act, 1961. Section 139(1) read with proviso-In a case where Income Tax Officer levies interest on income tax return.filed after the date prescribed by sub-s.(1) of penalty can be levied on incom~ tax A B c return filed aft~r the date prescribed by s.139(1) but on which Income Tax Officer D has levied interest under c/.(iii) of the proviso. Held-No. The time allowed by Income Tax Officer under proviso to Sub-s.(1) of s. 139 for filing return falls within
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)