Supreme Court · 1968 INSC 221 · Decided 3 September 1968
Mansukhlal & Brothers, Bombay v. Commissioner of Income-Tax, Bombay
- Court
- Supreme Court of India
- Citation
- 1968 INSC 221 · [1969] 1 S.C.R. 970
- Case number
- CIVIL APPEAL No. 864/1966
- Decided
- 3 September 1968
- Bench
- V. RAMASWAMI, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
• MANSUKHLAL & BROTHERS, BOMBAY v. COMMISSIOl'iER 011 INCOME-TAX, BOMBAY September 3, 1968 [V. RAMASWAMI AND A. N. GROVER, JJ.) Income-tax Act (11 of 1922), s. 28(1) (c)-'Avoi.Jed· and "incmn•! as returned', 1neani11g of--,Scope of clause. Under s. 28( l) (c) of the times the amount of the tax which would have been avoided c if the income as returned by him had been accepted as correct. For the assessment year 194849, the asscssee showed an income of Rs. 45,904 in his return. 'fhe Department disalluwcJ c;.,;rtuia deductions and corrected the figure to Rs.
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