Supreme Court · 2008 INSC 491 · Decided 11 April 2008
Sudarshan Silks and Sarees v. Commissioner of Income Tax, Karnataka
- Court
- Supreme Court of India
- Citation
- 2008 INSC 491 · [2008] 6 S.C.R. 456
- Case number
- CIVIL APPEAL No. 5204/2002
- Decided
- 11 April 2008
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 256, 271(1)(c)
Headnote
Income Tax Act, 1961: s.256 - Reference jurisdiction - Scope of- Question as c to perversity of findings of facts recorded by Tribunal - Neither raised nor referred to High Court for its opinion - Held: Jurisdiction of High Court in reference application is to answer question of law that Since finding of fact recorded by Tribunal not challenged as being perverse, D question of law did not arise. s.271(1)(c) - Penalty - Levy of - For concealment of income- Held: In facts and circumstances of the case, penalty not leviable. E The Department's case was that the appellant was
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