Supreme Court · 1962 INSC 16 · Decided 19 January 1962
Palakdhari Singh & OTHERS. v. The State of Uttar Pradesh and Another
- Court
- Supreme Court of India
- Citation
- 1962 INSC 16 · [1962] SUPP. 2 S.C.R. 650
- Case number
- CRIMINAL APPEAL No. 5/1960
- Decided
- 19 January 1962
- Bench
- J.L. KAPUR, RAGHUBAR DAYAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- IPC Section 70, 379; CrPC; Limitation Act
Headnote
laeotN-to.x, Madror •• S. I'. A n1idi 0/wtliar Bi..h J. €50 SUPREME COURT REPORTS [l9ti2) SUPP. was not satisfied in the course of the assessment proceeding that the firm had concealed its income. The assessment order is dated November 10, 1951, and there is an in the course of the assessment proceeding that the firm had conoealed its income. In our view, the High Court was in error ·in holding that penalty could not be imposed under s. 28 (l) (c) upon the firm Messrs. S. V. Veerappan Chettiar & Co.,.after its disaolution. The appeals will
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