Supreme Court · 1989 INSC 169 · Decided 2 May 1989
Gujarat Travancore Agency, Cochin v. Commissioner of Income-Tax, Kerala, Ernakulam
- Court
- Supreme Court of India
- Citation
- 1989 INSC 169 · [1989] 2 S.C.R. 1000
- Case number
- CIVIL APPEAL No. 630/1975
- Decided
- 2 May 1989
- Bench
- R.S. PATHAK, M.H. KANIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 271, 271(1)(a)
Headnote
F G GUJARAT TRAVANCORE AGENCY, COCHIN v. COMMISSIONER OF INCOME-TAX, KERALA, ERNAKULAM MAY 2, 1989 [R.S. PATHAK, CJ. AND M.H. KANIA, J.] Income Tax Act 1961: Section 271( /)(a) and 276C-Failure to ji1rnish returns-Penalty-Means rea-Not required to be proved' in proceedings under section 1966-67 within the statutory period. It was only after notices under s. 139(2) of the Act were served on the assessee the returns were tiled. In the said circumstances the Income Tax Officer initiated penalty proceedings against the assessee nhder s. 27l(l)(a) of the Act for the two
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