Supreme Court · 2000 INSC 85 · Decided 17 February 2000
Sri K.V. Shivakumar and ANR. v. The Appropriate Authority and ORS.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 85 · [2000] 1 S.C.R. 991
- Case number
- CIVIL APPEAL No. 1415/2000
- Decided
- 17 February 2000
- Bench
- S.B. MAJMUDAR, D.P. MOHAPATRA, R.P. SETHI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
AKUMAR AND ANR. A v. THE APPROPRIATE AUTHORITY AND ORS. FEBRUARY 17, 2000 [S.B. MAJMUDAR, D.P. MOHAPATRA AND R.P. SETHI, JJ.J B Income Tax Ac~ 1961 : Chapter XX-A and XX-C-Object of-Held, is to penalise those who evade tax by undervaluing the prope1ty tra11Sfe"ed under the instrument of C over possession to the Central Govemment-Order of Appropriate Authority upheld by High Court-Supreme Court reversing the D order of the High Court fallowing C.B. Gautam 's case *-But while so revers- ing the order of the High Court, no direction issued for de nova proceedings or start of
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