Supreme Court · 1990 INSC 195 · Decided 10 July 1990
Commissioner of Income-Tax, Madras v. K.R. Sadayappan
- Court
- Supreme Court of India
- Citation
- 1990 INSC 195 · [1990] 3 S.C.R. 255
- Case number
- CIVIL APPEAL No. 1248/1978
- Decided
- 10 July 1990
- Bench
- SABYASACHI MUKHERJI, K.N. SAIKIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 271, 27l(l)(c)
Headnote
MADRAS v. K.R. SADAYAPPAN JULY 10, 1990 A [SABYASACHI MUKHARJI. CJ AND K.N. SAIKIA, J.] B 'y Income Tax Act, 1961: s. 271( l)(c)-Explanation (introduced by Finance Act, 1964)-Deemed concealment of income-Total income returned less than 80 per cent of the total income assessed-Rebut/able where the total income returned was less than 80 per cent of the total income assessed, was to be deemed to have concealed the particulars of his income unless he proved that the failure to return the correct income did not arise from any fraud or gross or wilful neglect on his part. In his return
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