Supreme Court · 2008 INSC 1394 · Decided 3 December 2008
DY. Commissioner of Income Tax v. State Bank of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1394 · [2008] 16 S.C.R. 1146
- Case number
- CIVIL APPEAL No. 32945/2007
- Decided
- 3 December 2008
- Bench
- TARUN CHATTERJEE, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Special Court (Trial of Offences relating to transactions c in Securities) Act, 1992 - s.11(2)(a) and (b) - Discharge of tax liabilities under - Of notified person - Priority claim of Revenue . -- Creditor Banks seeking scaling down the claim of Revenue - ·Allowed by plea of Banks that the amount for which decree was passed in their p favour against the notified person prior to issuance of Notification uls.3 could not have been assessed as the income of the notified person without showing nexus between _., the decreed amount and the amount included in
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