Supreme Court · 1961 INSC 298 · Decided 20 October 1961
The Additional Income-Tax Officer, Salem v. E.ALFRED
- Court
- Supreme Court of India
- Citation
- 1961 INSC 298 · [1962] SUPP. 1 S.C.R. 143
- Case number
- CIVIL APPEAL No. 282/1960
- Decided
- 20 October 1961
- Bench
- S.K. DAS, J.L. KAPUR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 22(2)
Headnote
SUPREME COURT REPORTS 143 THE ADDITIONAL INCOME-TAX OFFICER, SALEM v. E.ALFRED (S: K. DAS, J. L. KAPUR and M. HmAYATULLAH, JJ.) Income Tax-Tax of deceat<ed pci·•on payable by representa­ tive-Legal repreaentatfre tUSease. by .fiction-Failure to pay assessed tax-PenaUy, if After notice under s. 22 (2) of the Income Tax Act was issued, A was assessed under s. 24 B (2) of the Act and notice of de­ mand was issued under s. 29. The respondent a ppe,aled to the Appellate Assistant Commissioner, but during the pendencv of the appeal a penalty was imposed upon him
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