Supreme Court · 1987 INSC 302 · Decided 30 October 1987
Ganesh Dass Sreeram, ETC. v. Income Tax Officer, 'a' Ward, Shillong and Others ETC.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 302 · [1988] 1 S.C.R. 689
- Case number
- CIVIL APPEAL No. 1032/1973
- Decided
- 30 October 1987
- Bench
- R.S. PATHAK, RANGANATH MISRA, M.M. DUTT (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Income Tax Act Section 2(39)
Headnote
Income Tax Act, 1961-Interest charged by Income Tax Officer for delayed filing of returns-Legality of-Sub-section ( 4) of section 139 of the Act, as it stood before April 1, 1971-Constitutional validity of. A B c The appellants, registered firms under the Income Tax Act, 1961, filed delayed assessed the appellants under section 143(3) of the Act and determined the total incomes of the appellants and the amounts of the tax payable by them. The Income Tax Officer also determined and added, under sub-section (4) of section 139 D of the Act, the amounts of interest on the amounts of tax
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