Gursahai Saigal vs Commissioner Of Income Tax

Authority: Supreme Court Date: 1962-08-31 Section: 212(3), 215, 217, 273 Acts: Indian Income Tax Act, 1922 Result: Revenue Citation: (1963) 48 ITR 1 (SC) : (1963) TAX 16(3)-169 Justices: J.L. Kapur, A.K. Sarkar & M. Hidayatullah, JJ. Appeal No: Cicil Appeals Nos. 10 to 12 of 1962

Whether interest under section 18A(8) of the Indian Income Tax Act, 1922 is chargeable on an assessee who failed to submit an estimate and pay advance tax under section 18A(3) --- Held Yes.

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Gursahai Saigal vs Commissioner Of Income Tax

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