Supreme Court · 1961 INSC 54 · Decided 21 February 1961
The Commissioner of Income-Tax, Bombay v. M/S. Filmistan LTD.
- Court
- Supreme Court of India
- Citation
- 1961 INSC 54 · [1961] 3 S.C.R. 893
- Case number
- CIVIL APPEAL No. 451/1960
- Decided
- 21 February 1961
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 46(1), 30(2), 66A(2)
Headnote
SUl'RElllE COCRT HEPOHTS 893 Harida5 .J!Ondal v. favour of borrowers an'.! against rapacious money­ lenders. I find myself in such complete agreement with the judgment impugned, that I do not find it necessary to cover the same ground. Anath ,,Vath 1.llittra I .would, therefore, dismiss the BOMBAY v. M/s. FILMISTAN LTD. (J. L. l(APUR, M. HIDAYATULLAH and J. c:SHAH, JJ.) focome-tax-J'cnalty for failure to pay tax-Appeal within time -Tax due paid after the period of Limitation--Appral if barred­ Indian Income-tax Act, r922 (II of r922), ss. 30, sub-ss. (I) and (2), 46(I).
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