Supreme Court · 1962 INSC 11 · Decided 18 January 1962
The Commissioner of Income Tax, Madras and Another v. S. V. Angidi Chettiar
- Court
- Supreme Court of India
- Citation
- 1962 INSC 11 · [1962] SUPP. 2 S.C.R. 640
- Case number
- CIVIL APPEAL No. 6/1961
- Decided
- 18 January 1962
- Bench
- BHUVNESHWAR PRASAD SINHA, J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH, J.R. MUDHOLKAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 28(l)(c), 28
Headnote
,-t f !140 SW~J!jNE[:OP,R'l;'-RlpPOR~S·.f~Q.621 SUPP. I ? ... _ __. • ~. THE COMMISSIONER. OF ~QPME TAXA ,­ . ,.·, '. ,!>fi\'DR~~,A~R A~O'.If.I;ER -.~rt~ l f (l).. " l $.'y. ANGIDI CHETTIAR'- (B:P.:Sf.NkA, c. J., J. L. r(Apm·'. 11:r. E:rnlvATef.c.uH, J. C: b11 Tncci~-tax Officer-Indian Incp11JeJa:t'Ac~, J92Z.(Jt•cf1.922J. ss. 28,' 44. / A registered 1 fim;i' c6ncealed Particulars of incorn! ""'bile syb111ittin_g _its, ~etur.i.l§ fordbb'i v.ars 1947-48, 1949-50 and /9oq-s~, .. The, .1 Irlpolije-t'!I'. ,Offi~er
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