COMMISSIONER OF INCOME TAX ORISSA Vs. DHADI SAHU
LAWS(SC)-1992-11-18
SUPREME COURT OF INDIA
Decided on
November 18,1992
Commissioner Of Income Tax Orissa
Appellant
VERSUS
DHADI SAHU
Respondents
Referred Judgements :-
MOHAMMAD LDRIS VS. SAT NARAIN [REFERRED TO]COMMISSIONER OF INCOME TAX VS. ROYAL MOTOR CAR CO [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. OM SONS [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. CHANDRAGI M Y [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. EASTERN DEVELOPMENT CORPN [REFERRED TO]
Cited Judgements :-
COMMISSIONER OF INCOME TAX VS. M A UNNEERIKUTTY [LAWS(KER)-1997-12-28] [REFERRED TO]AMIT KUMAR JAISWAL VS. CHHATTISGARH STATE CO-OPERATIVE TRIBUNAL [LAWS(CHH)-2022-9-42] [REFERRED TO]
ORRIS INFRASTRUCTURE PRIVATE LIMITED VS. UNION OF INDIA [LAWS(DLH)-2021-8-94] [REFERRED TO]
SARABJIT SINGH VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-1998-7-38] [REFERRED]
COMMISSIONER OF INCOME TAX VS. AGARWAL K K [LAWS(ALL)-1996-4-156] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. STAR OIL MILLS [LAWS(MAD)-1996-6-25] [REFERRED TO : (1993) 199 ITR 610 (SC) : TC 49R.1103]
COMMISSIONER OF INCOME TAX VS. SURENDRA MOHAN SETH [LAWS(ALL)-1996-1-131] [REFERRED TO]
COMMISSIONER OF INCOME TAX DELHI II VS. PREM LATA BAJPAI [LAWS(DLH)-2000-7-32] [REFERRED]
COMMISSIONER OF INCOME TAX VS. SETH PURUSHOTHAMDAS DWARKADAS [LAWS(MAD)-1995-10-13] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. D PUSHPAM AMMAL [LAWS(MAD)-1996-3-15] [REFERRED TO]
MUMTAZ YARUD DOWLA WAKF VS. BADAM BALAKRISHNA HOTEL PVT. LTD [LAWS(SC)-2023-10-62] [REFERRED TO]
SYED MOHAMMED VS. CIT [LAWS(KER)-1995-8-32] [REFERRED TO]
VIDEOCON INTERNATIONAL LTD. VS. SECURITIES & EXCHANGE BOARD OF INDIA [LAWS(SC)-2015-1-22] [REFERRED TO]
PREMIER AUTOMOBILES LTD VS. MANOJ RAMACHANDRAN [LAWS(NCD)-1993-12-86] [RELIED ON]
VIDEOCON INTERNATIONAL VS. SECURITIES AND EXCHANGE BOARD OF INDIA [LAWS(BOM)-2008-1-133] [REFERRED TO]
SARDAR SAROVAR NARMADA NIGAM VS. NAVINCHADRA P.TRASLWALA [LAWS(GJH)-2023-7-16] [REFERRED TO]
GUJARAT ELECTRICITY BOARD VS. KESHARBHAI BHAGVANBHAI GOHIL [LAWS(GJH)-2024-1-107] [REFERRED TO]
MANOJ NAIR VS. JAIPUR INTERNATIONAL INSTITUTE OF TECHNOLOGY [LAWS(RAJCDRC)-2005-7-1] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SITA RANI AND DAVINDER KUMAR [LAWS(DLH)-2000-7-82] [REFERRED .2.]
MAHENDRA PANMAL DUGGAD JAIN VS. BHARARILAL PANMAL DUGGAD JAIN [LAWS(BOM)-2008-3-138] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. BRIJ NANDAN PRASAD DEEN DAYAL [LAWS(ALL)-2002-12-134] [REFERRED TO]
KHAITAN (INDIA) LTD VS. MAHARSHI COMMERCE LTD [LAWS(CAL)-2012-9-66] [REFERRED TO]
NARESH THAPER VS. NARAYANA RAO PATALAY DIED [LAWS(APH)-2003-3-72] [REFERRED TO]
VALLABHANDNI LAKSHMANA SWAMY VS. VALLURU BASAVAIAH [LAWS(APH)-2004-4-113] [REFERRED]
K. RAMA NAIDU AND ORS. VS. E. DURVASULU NAIDU AND ORS. [LAWS(APH)-2021-1-42] [REFERRED TO]
NAKKA VENKATA RAMUDU VS. C. RAMIREDDY [LAWS(APH)-2021-5-11] [REFERRED TO]
METRO APPLIANCES VS. STATE BANK OF SAURASHTRA [LAWS(GJH)-2021-2-176] [REFERRED TO]
DIWAN ENTERPRISES VS. COMMISSIONER OF TRADE TAX UTTAR PRADESH LUCKNOW [LAWS(ALL)-1998-9-36] [REFERRED TO]
MITRANATH VS. BABU LAL [LAWS(ALL)-2013-2-50] [REFERRED TO]
KHURSHID CYRUS MEDHORA VS. CYRUS RATANSHAW MEDHORA [LAWS(GJH)-2020-5-25] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. CHANDU LAL AND SONS [LAWS(ALL)-1997-11-105] [REFERRED TO]
GOPALA RAO B VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-1997-3-67] [REFERRED TO]
HIMACHAL PRADESH STATE ELECTRICITY REGULATORY COMMISSION VS. HIMACHAL PRADESH STATE ELECTRICITY BOARD [LAWS(SC)-2013-10-6] [REFERRED TO]
LIC EMPLOYEES MUTUALLY AIDED CO OPERATIVE HOUSING BUILDING SOCIETY LTD VS. D V K SARMA [LAWS(APH)-2010-9-27] [REFERRED TO]
KUNNAPPADI KALLIANI VS. LEKHARAJ [LAWS(KER)-1996-6-58] [REFERRED TO]
SWAPNA MOHANTY VS. STATE OF ODISHA & ORS [LAWS(SC)-2018-8-61] [REFERRED TO]
West Bengal State Electricity Board VS. Deputy Commissioner of Income Tax [LAWS(CAL)-2005-3-5] [REFERRED TO]
PATEL KASHIBEN WD/O. RAMESHBHAI CHAGANLAL VS. BANK OF BARODA [LAWS(GJH)-2021-1-341] [REFERRED TO]
IN RE: VIJAYALAKSHMI INSECTICIDES AND PESTICIDES P. LTD. VS. STATE [LAWS(CL)-2008-12-5] [REFERRED TO]
NEENA ANEJA VS. JAI PRAKASH ASSOCIATES LIMITED [LAWS(SC)-2021-3-44] [REFERRED TO]
NEENA ANEJA VS. JAI PRAKASH ASSOCIATES LIMITED [LAWS(SC)-2021-3-44] [REFERRED TO]
SHAIKH ASHRAF ABDUL KADER VS. STATE OF MAHARASHTRA [LAWS(BOM)-1997-2-1] [REFERRED TO]
DHIRENDRA NATH MONDAL VS. CHAIRMAN, HINDUSTHAN COPPER LIMITED AND ORS [LAWS(CAL)-2016-6-200] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. GANESH AND CO [LAWS(ALL)-2006-7-205] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SUPER CAST ALLOY FOUNDRIES LTD [LAWS(GJH)-2005-2-2] [REFERRED TO]
SYED MOHAMMED VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-1995-8-11] [REFERRED TO]
SYED MOHAMMED VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-1995-8-11] [REFERRED TO]
KUMARI SHOBHA SINHA VS. THE STATE OF BIHAR & ORS. [LAWS(PAT)-2008-5-114] [REFERRED TO]
VALSALA VS. SAROJINI PRABHU [LAWS(KER)-2014-5-190] [REFERRED TO]
COMMISSIONER OF INCOME TAX BANGALORE VS. R SHARADAMMA [LAWS(SC)-1996-4-66] [FOLLOWED]
KHURSHID CYRUS MEDHORA VS. CYRUS RATANSHAW MEDHORA [LAWS(GJH)-2020-9-232] [REFERRED TO]
ANURAG PATHAK VS. HIGH COURT OF UTTARANCHAL [LAWS(ALL)-2001-10-25] [REFERRED TO]
PEOPLE UNION FOR CIVIL LIBERTIES VS. STATE OF U P [LAWS(ALL)-2000-12-87] [REFERRED TO]
JUDGEMENT
-
(1.)These are two appeals in view of the special leave granted by this court by order dated 4/08/1977 against the judgment and order dated 5/12/1975 of the orissa High court in C. J. C. Nos. 176 and 177 of 1974 rendered in its advisory jurisdiction on a consolidated case stated by the Income Tax Appellate tribunal, Cuttack bench on a question of law arising out of the tribunal's consolidated appellate order dated 19/12/1973 in I. T. A. Nos. 153 and 154 (Cuttack) of 1973-74.
(2.)The facts giving rise to these appeals, briefly stated, are as follows: The respondent (hereinafter referred to as 'the assessee') is an individual and the proceedings relate to the imposition of penalty under Section 271 (l) (c) read with Section 274 (2 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for the assessment years 1968-69 and 1969-70 for those two years the assessee had disclosed in his return only his own share of the profits of a firm of which he was a partner but failed to disclose the income falling to the share of the minor children from house property which ostensibly stood in the name of his wife but really belonged to the assessee, the wife being only a benami. The incomes returned and assessed were as follows:
(3.)The assessment orders were passed on 28/02/1970. The Income Tax Officer initiated proceedings for the imposition of penalty under Section 271 (l) (c) of the Act and the matter was referred to the Inspecting Assistant Commissioner under Section 274 (2 of the Act.
(2.)The facts giving rise to these appeals, briefly stated, are as follows: The respondent (hereinafter referred to as 'the assessee') is an individual and the proceedings relate to the imposition of penalty under Section 271 (l) (c) read with Section 274 (2 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for the assessment years 1968-69 and 1969-70 for those two years the assessee had disclosed in his return only his own share of the profits of a firm of which he was a partner but failed to disclose the income falling to the share of the minor children from house property which ostensibly stood in the name of his wife but really belonged to the assessee, the wife being only a benami. The incomes returned and assessed were as follows:
(3.)The assessment orders were passed on 28/02/1970. The Income Tax Officer initiated proceedings for the imposition of penalty under Section 271 (l) (c) of the Act and the matter was referred to the Inspecting Assistant Commissioner under Section 274 (2 of the Act.
Copyright © Regent Computronics Pvt.Ltd.