Supreme Court · 1999 INSC 51 · Decided 9 February 1999
Prem Dass v. Income Tax Officer
- Court
- Supreme Court of India
- Citation
- 1999 INSC 51 · [1999] 1 S.C.R. 507
- Case number
- CRIMINAL APPEAL No. 518/1992
- Decided
- 9 February 1999
- Bench
- G.B. PATTANAIK, M.B. SHAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- Income Tax Act Section 276, 271(1)(c), 276C, 277, 132
Headnote
B • Income Tax Act 1961, ss. 276-C, 277 r/w 132 (4A)-Sessions Coult on appreciation of evidence reversing conviction awarded by trial coult and ac- quitting appellant of offences of filing incorrect returns of income and with- holding books of account-High Coult on re-appreciation of evidence presumption under s. 132 ( 4A) cannot apply. Income Tax Act 1961, s 271(1)(c) r/w 279( JA)-Appellant charged with offences of filing incorrect returns of income and withholding books of D account-Income Tax Officer levying penalty-Appellate authority finding no concealment of income but
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)