Supreme Court · 1962 INSC 9 · Decided 17 January 1962
The Income-Tax Officer Circle Ii Madura, and Another v. M. R. Vidyasagar
- Court
- Supreme Court of India
- Citation
- 1962 INSC 9 · [1962] SUPP. 2 S.C.R. 613
- Case number
- CIVIL APPEAL No. 545/1960
- Decided
- 17 January 1962
- Bench
- BHUVNESHWAR PRASAD SINHA, J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH, J.R. MUDHOLKAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 18A(I)
Headnote
SUPREME COURT REFORTS THE INCOME-TAX OFFICER CIRCLE II MADU!{A, AND ANOTHER v. M. R. VIDYASAGAR 613 (B. P. SINHA, c. J., J.L. KAPUR. M. H!DAYATULLAJI, J.C. ~HAH and J. H.. MunHOLKAR, JJ. ) Income Tax-Payment of advance tax-Assessed income exceeded the estimate-Levy of interest-Power to reduce or Income-tax Officer, Madura, issue 1 notice under s. 18A (I) of the Indian Income-Tax Act, 1922, for payment of advance tax. R, the then manager of the Hindu Undivided family availed of the option to submit a l'evised estimate for the years 1946-47 and 1948-49. The assessment ofthese two years
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