Supreme Court · 1962 INSC 249 · Decided 31 August 1962
Gursahai Saigal v. Commissioner of Income-Tax, Punjab
- Court
- Supreme Court of India
- Citation
- 1962 INSC 249 · [1963] 3 S.C.R. 893
- Case number
- CIVIL APPEAL No. 10/1962
- Decided
- 31 August 1962
- Bench
- J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
SUPREME COURT REPORTS 893 to file their written statements and then appropriate issues should be framed and the suits tried and disposed of in the light of the findings on those Issues in accordance with law. Under the unusual circumstances in which the litigation has thus secu­ red a further A.'_K. SARKAR and M. HIDAYATULLAH, JJ.) Income Tax-Advance payment-Oonstruction of enact­ meut-Rule-Penaltg in addition to liability-Indian Income· tax Act, 1922 (II of 1922), a.ISA, Sub-sa.(2),(3),(6),(8),(9). By Sub-s.(8) of s.ISA. "where on making the regular assesment, the
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