Supreme Court · 1996 INSC 484 · Decided 3 April 1996
Commissioner of Income Tax, Bangalore v. SMT. R. Sharadamma
- Court
- Supreme Court of India
- Citation
- 1996 INSC 484 · [1996] 3 S.C.R. 1200
- Case number
- CIVIL APPEAL No. 3169/1984
- Decided
- 3 April 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 271, 256(1)
Headnote
OF INCOME TAX, BANGALORE v. SMT. R. SHARADAMl\1A APRIL 3, 1996 [B.P. JEEVAN REDDY AND SUHAS C. SEN, JJ.[ Income Tax Act, 1961 : Ss. 271( 1)(c), 27f--<:hange in forum-Effect on pending cases-Penal- e ty proceedings pending before Inspecting Assistant Commis­ sioner-Meanwhile sub by vinue of deletion of sub-section (2) of s. 274 by Taxation Laws (Amendment) Act, 1975 w.e.f. 1.4.1976-He was entitled io continue the D proceedings and pass appropriate orders. ·f General Clauses Ac~ 1897: S. 6--Deletion of a provision effecting change in forunt-Effect on E pending
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)