Supreme Court · 1973 INSC 20 · Decided 29 January 1973
The Commissioner of Income-Tax, West Bengal I, Calcutta v. M/S. Vegetables Products LTD.
- Court
- Supreme Court of India
- Citation
- 1973 INSC 20 · [1973] 3 S.C.R. 448
- Case number
- CIVIL APPEAL No. 497/1970
- Decided
- 29 January 1973
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 22(2)
Headnote
OF INCOME-TAX, WEST BENGAL I, CALCUTTA v. MIS. VEGETABLES PRODUCTS LTD. A January 29, 1973 B. [K. S. HEGDE, P. JAGANMOHAN REDDY AND H. R. KHANNA JJ.] Income Tax Act (43 of 1961), ss. 143, 156 and 21l(l)(a)(i)­ Penc..-lty-Whether related to tax assessed or tax payable. The assessee failed ment was made by the lncome·tax Officer under s. 23B of the 1922-Ac! and the assessee· deposited the amount. The Income-tax Act, 1961, having come into force thereafter. the Income-tax Officer completed the assessment under the provisions of that Act, determined the tax due
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