Supreme Court · 1969 INSC 76 · Decided 12 March 1969
Commissioner of Income-Tax, Bihar & Orissa, Patna v. M/S. Kirkend Coal Company
- Court
- Supreme Court of India
- Citation
- 1969 INSC 76 · [1969] 3 S.C.R. 983
- Case number
- CIVIL APPEAL No. 2456/1966
- Decided
- 12 March 1969
- Bench
- J.C. SHAH, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 44, 66
Headnote
OF INCOME-TAX, BIHAR & ORISSA, PATNA B c D E F G H v. MIS. KIRKEND COAJ, COMPANY March 12, 1969 [J. C. SHAH A~D A. N. GROVER, JJ.) Indian Jnrome-tax Act, 1922, ss. 26, 28, 44 and 66-Pena/ty leviah/e on firn: for assess1nent year 194849-Firin reconstituted in later years but business before Tribunal can­ not he raised in reference under s. 66. The respondent was a firm on which penalty under s. 28(1)(c) ot the Indian Income-tax Act, 1922 was imposed by the Income-tax Officer in respect of the assessment year 1948-49. At the time when the penalty was imposed
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