Sadhu Ram vs Commissioner Of Income Tax

Authority: Supreme Court Date: 1997-03-12 Section: 271(1)(c), 274(2) Acts: Income Tax Act 1961 Result: Revenue Citation: (2001) 166 CTR (SC) 513 : (2001) 247 ITR 809 (SC) : (2002) 124 TAXMAN 484 Justices: S.C. Agrawal & G.B. Pattanaik, JJ. Appeal No: Civil Appeal No. 5978 of 1983*
Whether the Inspecting Assistant Commissioner (IAC) had jurisdiction to impose penalty under section 271(1)(c) of the Income Tax Act, 1961, with reference to the date of the Income Tax Officer's order rather than the date of penalty imposition --- Held Yes, following CIT vs. Dhadi Sahu.

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