Supreme Court · 1970 INSC 118 · Decided 29 April 1970
Commissioner of Income Tax West Bengal v. Anwar Ali
- Court
- Supreme Court of India
- Citation
- 1970 INSC 118 · [1971] 1 S.C.R. 446
- Case number
- CIVIL APPEAL No. 2560/1966
- Decided
- 29 April 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Income-tax Act (II of 1922), s. 28-Penalty proceedings-Whether of a criniinal nature-,-()nus on deparflnent show a1nount concealed CIS incon1t>. B The Income-tax Officer, while assessing the respondent to tax discover- ed an undisclosed bank account of the respondent for a large sum. He C did and held that it represented income from an undisclosed source. Therea'fter ne initiated penalty proceedings under s. 28 and imposed a penalty which was confirmed by the Appellate Assistant Commissioner. In appeal, the Tribunal held that penalty proceedings were of a criminal nature and that the
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