Supreme Court · 1975 INSC 70 · Decided 13 March 1975
Tiwari Kanahaiyalal ETC. v. The Commissioner of Income Tax, Delhi
- Court
- Supreme Court of India
- Citation
- 1975 INSC 70 · [1975] 3 S.C.R. 927
- Case number
- CRIMINAL APPEAL No. 28/1971
- Decided
- 13 March 1975
- Bench
- A. ALAGIRISWAMI, N.L. UNTWALIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- CrPC Section 417(3); Constitution; Income Tax Act Section 22(2)
Headnote
927 i11co111e-tax Act ( 11 of 1922), ss. 28 w1d 52, Income-tax Act (43 of 1%1), ss. 271, /77 and 297 ancl Gmera/ C/(111.\<'s Act (10 of 1897) s. 6 (c)-False de­ c/aratio11 filed by assessee under 1922 Act-Penalty imposed under 1961 Act- Prmecution for false declaration under s. 52 of 1922 Indian Income-tax Act, 1961, provides that not­ withstanding the repeal of the Income-tax Act, 1922, any proceeding for the im­ position of a penalty in respect of any assessment completed before April 1, 1962, may be initiated 'as if the 1961 Act had not been passed; and Clause (g)
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