Supreme Court · 2010 INSC 291 · Decided 7 May 2010
JT. Commissioner of Income Tax, Surat v. Saheli Leasing & Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 291 · [2010] 6 S.C.R. 747
- Case number
- CIVIL APPEAL No. 4278/2010
- Decided
- 7 May 2010
- Bench
- K.G. BALAKRISHNAN, DEEPAK VERMA, B.S. CHAUHAN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 271(1)(c), 260(A)
Headnote
A B Income Tax Act, 1961 - s.271 (1)(c) - Levy of penalty under - Where assessed income is nil or loss - Permissibility c of - Held: Penalty is leviable, even if no tax was payable. Judgment: Cryptic judgment - Held: Brevity without clarity is likely to enter the realm impermissible - D Guidelines regarding writing of judgment - Reiterated . . Writing of judgment - Guidelines issued by Supreme Court regarding manner of writing judgments - Non­ adherence of - Deprecated. The question for consideration in the present appeals was whether penalty can be levied
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