Supreme Court · 1962 INSC 290 · Decided 12 October 1962
M. Chockalingam & Another v. Commissioner of Income-Tax, Madras & Another
- Court
- Supreme Court of India
- Citation
- 1962 INSC 290 · [1963] SUPP. 1 S.C.R. 599
- Case number
- CIVIL APPEAL No. 37/1962
- Decided
- 12 October 1962
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 18A(8), 35
Headnote
SUPREMECOURT REPORTS 599 M. CHOCKALINGAM & ANOTHER v. COMMISSIONER OF INCOME-TAX, MADRAS & ANOTHER (J. L. KAPUR, M. HmAYATULLAH and J. C. SHAH, JJ.) Income Ta.,,-Rectification of mistake-Assessee, if mu•t be given notice and an opportunity of being heard-Principle of natural justice, income for the assessment years 1951- 52 and 1952-53 and they were liable to penal interest' under s. 18A (8) of the Income Tax Act. The Income Tax Officer overlooked this fact and did not add penal interest to the tax leviable. In 1956, he started proceedings under s. 35 of the .. \ct for the
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