Supreme Court · 2025 INSC 846 · Decided 15 July 2025
Jaykishor Chaturvedi & ETC. v. Securities and Exchange Board of India
- Court
- Supreme Court of India
- Citation
- 2025 INSC 846 · [2025] 8 S.C.R. 138
- Case number
- CIVIL APPEAL No. 1551/2023
- Decided
- 15 July 2025
- Bench
- J.B. PARDIWALA, R MAHADEVAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 220(1), 28A, 220(4), 156, 220
Headnote
Whether interest on penalties imposed by the Adjudicating Officer is payable by the appellants, and if so, from which date- whether from the date of the adjudication orders passed by the Adjudicating Officer or the demand notices issued by Board of India Act, 1992 - s.28A - Income Tax Act, 1961 - s.220(1), (2), (4) - Recovery of amounts - When tax payable and when assessee deemed in default - Interest on unpaid penalties imposed by the Adjudicating Officer, if payable by the appellants
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