Supreme Court · 1992 INSC 75 · Decided 13 March 1992
Commissioner of Income Tax, Lucknow v. Onkar Saran and Sons
- Court
- Supreme Court of India
- Citation
- 1992 INSC 75 · [1992] 2 S.C.R. 187
- Case number
- CIVIL APPEAL No. 678/1977
- Decided
- 13 March 1992
- Bench
- S. RANGANATHAN, V. RAMASWAMI, A.S. ANAND (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 271(1)(c), 148, 139
Headnote
B - Income-tax Act, 1961-Sections. 271(1)(c), 148, 139(2}-lmposition of ,.. penalty of concealment of income in the return-Whether the law as it stands on the date of filing of the original return applicable or the law as it stands on the date of filing of return in response to notice u/s. 148 for the as- sessment years 1961-62 and 1962-63 showing the income of Rs. 13, 935 and Rs. 24,943 respectiyely. The Income Tax Officer determined the income of the respondent of Rs. 28,513 and Rs. 28,463 respectively for the assessment D years. Subsequently, when the Income Tax Officer came to know
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