Supreme Court · 1985 INSC 248 · Decided 11 December 1985
Maya Rani Punj v. Commissioner of Income Tax, Delhi,
- Court
- Supreme Court of India
- Citation
- 1985 INSC 248 · [1985] SUPP. 3 S.C.R. 827
- Case number
- CIVIL APPEAL No. 1943/1974
- Decided
- 11 December 1985
- Bench
- V.D. TULZAPURKAR, SABYASACHI MUKHERJI, RANGANATH MISRA (3-judge bench)
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 28, 271(l)(a), 297(1), 297(2)(j)
Headnote
PUNJ v. COMMISSIONER OF INCOME TAX, DELHI, DECEMBER 11, 1985 [V ,0, TULZAPURKAR, SABYASACHI MUKHARJI AND RANGANATH MISRA, JJ ·] Income Tax Act 1922 : Section 28, Income Tax Act 1961: Sections 271 (l)(a), 297(1) and 297(2)(j). lJelay in f illng return for assessment year under 1922 Act - year or date of filing return - Not material - Satisfaction of assessing authority that default occurred - Importance of. Return - Non-filing of -whether a continuing default. A B c D The appellant is the ·assessee. The year of assessment was 1961-62. The return was due by September
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