Supreme Court · 1965 INSC 133 · Decided 7 May 1965
Commissioner of Income-Tax, Bombay & Another v. Ishwarlal Bhagwandas and Others
- Court
- Supreme Court of India
- Citation
- 1965 INSC 133 · [1966] 1 S.C.R. 190
- Case number
- CIVIL APPEAL No. 1003/1963
- Decided
- 7 May 1965
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, J.C. SHAH, J.R. MUDHOLKAR, S.M. SIKRI (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 133, 226; Income Tax Act
Headnote
Constitution of India, 1950, Art. 133(1 )(c)-"Civi/ Proceeding", Meaning of. Income-tax Act (II of 1922), <. 18A(6}, provise>-Scope of. The respondents filed under s. 18A(2) of the Income-tax Acl, 1922, estimates of their income for the assessment year 1948, 1948-49 and made On 31st March 1953 the regular as,,.,,._ ment was made, but the lncome·tax Officer omitted to charge penal in­ terest as required by s. 18A(6) even though the tax paid was less than 80% of the tax determined. The error was discovered during audit and the Income-tax Officer rectified
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)