Supreme Court · 2014 INSC 70 · Decided 30 January 2014
Sasi Enterprises v. Assistant Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 2014 INSC 70 · [2014] 2 S.C.R. 175
- Case number
- CRIMINAL APPEAL No. 61/2007
- Decided
- 30 January 2014
- Bench
- K.S. RADHAKRISHNAN, A.K. SIKRI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- CrPC Section 245(2); Income Tax Act Section 139
Headnote
175 SAS! ENTERPRISES v. ASSISTANT COMMISSIONER OF INCOME TAX (Criminal Appea No. 61 of 2007) JANUARY 30, 2014 [K.S. RADHAKRISHNAN AND A.K. SIKRI JJ.] INCOME TAX ACT, 1961: A B ss. 139 and 276 CC - Income-tax return - Non-filing of - c Prosecution - Held: s. 139 as it stood at the relevant time, of assessee to file return - Held: The firm D is independently required to file the return and merely because there has been a best judgment assessment uls 144 would not nullify the liability of the firm to file the return as per s. 139(1). s.276CC rlw ss.142 and 148 - Held: Offence· u/s
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)