Supreme Court · 1968 INSC 236 · Decided 11 September 1968
Income Tax Officer v. M. K. Mohammed Kunhi
- Court
- Supreme Court of India
- Citation
- 1968 INSC 236 · [1969] 2 S.C.R. 65
- Case number
- CIVIL APPEAL No. 1164/1966
- Decided
- 11 September 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 27l(l)(c), 274(2)
Headnote
Income-tax Act ( 43 of 1961), ss. 254 and 255-Amount imposed as penalty on assessee-Appeal to Appellate Tribunal-Tribunal's power to grant stay of recovery of penalty pending appeal. Certain amounts were imposed as penalty upon the assessee (respon· dent) under ss. 27l(l)(c) and 274(2) of and for furnishing inaccurate parti .. culars. The assessee preferred appeals before the Appellate Tribunal and prayed for stay of recoV<ry of the penalties pending disposal of the ap­ peals, but the Tribunal declined to stay on the ground that it had no power to do so. The assessee.
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