Supreme Court · 2003 INSC 287 · Decided 8 May 2003
Commissioner of Income Tax, Bhopal v. M/S. Shelly Products and ANR.
- Court
- Supreme Court of India
- Citation
- 2003 INSC 287 · [2003] SUPP. 1 S.C.R. 79
- Case number
- CIVIL APPEAL No. 7501/1997
- Decided
- 8 May 2003
- Bench
- N. SANTOSH HEGDE, B.P. SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265; Income Tax Act
Headnote
Income Tax Act, I96I; Sections 4, I30, 140A, I43, 144, I90, I92, I93, I94, I99, 207 to 211 and 240 with amendments and Circular dated 23rd January, 1990: Seif-assessment/payment of advance tax by the assessee-Order of regular assessment annulled by the Appellate Authority/Tribunal-Failure of the allowed by the Tribunal and affirmed by the High Court on appeal-Held: A B c Seif-assessment of the total income and income tax thereon was done by the D assessee as per provisions of the Finance Act/Income Tax Act-Hence it amounts to admission of tax liability-Since payment of1he advance tax is
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