Commissioner Of Income Tax vs S. Teja Singh

Authority: Supreme Court Date: 1958-11-05 AY: 1948-49 Section: 212(3), 273, 271 Acts: Indian Income Tax Act, 1922 Result: Revenue Citation: (1959) 35 ITR 408 (SC) Justices: Venkatarama Aiyar, Gajendragadkar & Sarkar, JJ. Appeal No: Civil Appeal No. 122 of 1957
Whether on a true construction of s. 18A(9)(b) r/w s. 28 of the Indian IT Act, 1922, a penalty may be imposed for a total failure to comply with the provisions of s. 18A(3) of the said Act? --- Held Yes.

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