Supreme Court · 1993 INSC 276 · Decided 24 August 1993
Varkey Chacko v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1993 INSC 276 · [1993] SUPP. 1 S.C.R. 800
- Case number
- CIVIL APPEAL No. 1151/1982
- Decided
- 24 August 1993
- Bench
- B.P. JEEVAN REDDY, S.P. BHARUCHA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 274(2), 274, 256(2)
Headnote
CHACKO v. COMMISSIONER OF INCOME TAX AUGUST 24, 1993 B [B.P. JEEVAN REDDY AND S.P. BHARUCHA, J.J.] Income Tax Act, 1961 Section 274(2) Effect of Taxation Laws (Amendment) Act 1971)-(;onceabnent of C incon1e-Penalty·-ln1position of-fVho ·1nay inipose and in what 111easure-­ falling under clause D (iii) of sub-section (1) of Section 276, the minimum penalty imposable exceeded the sum of Rs. 1,000 the Income Tax Officer was obliged to refer the case .to the Inspecting Assistant Commissioner. By reasun of the amendme.nt the Income-tax Officer was obliged to refer to the
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