Supreme Court · 1980 INSC 188 · Decided 23 September 1980
The Commissioner of Income Tax, Kerala v. SMT. P.K. Kochammu Amma Peroke
- Court
- Supreme Court of India
- Citation
- 1980 INSC 188 · [1981] 1 S.C.R. 781
- Case number
- CIVIL APPEAL No. 1086/1973
- Decided
- 23 September 1980
- Bench
- P.N. BHAGWATI, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 271(I)(c)
Headnote
Penalry, imposition of-Assessee faiied to include the income of the spouse 'flnd minor child in the return of income for the assessment year 1964-65. though includible under s. 64(1) and (iii)-Whether failure entails penalty under s. 271(I)(c) of the Income Tax Act, 1961, as the unamended Rule 12 in the pre~cribed form­ Jncome Tax Act, 1961, ss. 2(45), 4, 5, 64(1)(i) and (iii), 139 and 271(1){c) read with Rule 12 of the lllcome Tax Rulu, 1962,_scope of-Words and phrases "his income" meaning of. The respondent asses see was. a partner in the partnership firms of MI s.
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