Supreme Court · 1971 INSC 258 · Decided 22 September 1971
Commissioner of Income Tax, Madras v. M/S. Khoday Eswarsa & Sons
- Court
- Supreme Court of India
- Citation
- 1971 INSC 258 · [1972] 1 S.C.R. 846
- Case number
- CIVIL APPEAL No. 648/1967
- Decided
- 22 September 1971
- Bench
- C.A. VAIDYIALINGAM, P. JAGANMOHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
OF INCpME 1AX, MADRAS ' V. MIS. KHODAY ESWA~A & SONS 'September '22, ·197'1 [C. A. VAID!ALINGA¥ AND P. !AGANMOHA\" RtooY~ JJ.] Income-tax ;J.ct (Il of 1922), s. 2B(-l.)(c)-Levy,of pe11alty-;--Ri!asons .in assesSment proceedings-Weight to' be, attached to. 1 1 In not· been pro­ perly ·accounted 'for:\ Jbereafter, the Income-t4x Officer, Special Investi­ gation Circle, issued notice that ... he proposed 1 to h;vy a penalty µnder s. 28(1)(r.) of the lnc'ome-tax Act, 1922, as ,the respondent bad conceal­ ed particulars of
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