| Citation(s) |
|---|
| 1982 SLG 744 1982 SLD 744 (1982) 133 ITR 909 |
Supreme Court of India
CRIMINAL APPEAL No. 156 OF 1979 MARCH 5, 1979
Y.V. CHANDRACHUD, C.J. V.D. TULZAPURKAR AND A.P. SEN, JJ.
R.S. Narula, H.S. Marwaha, M.L. Nanda and D.S. Narula for the Appellant. D.V. Patel and Miss A. Subhashini for the
Respondent.
CRIMINAL APPEAL No. 156 OF 1979 MARCH 5, 1979
Y.V. CHANDRACHUD, C.J. V.D. TULZAPURKAR AND A.P. SEN, JJ.
R.S. Narula, H.S. Marwaha, M.L. Nanda and D.S. Narula for the Appellant. D.V. Patel and Miss A. Subhashini for the
Respondent.
Uttam Chand
v.
Income Tax Officer
Law:
Section:
Section 277 of the Income-tax Act, 1961 - Offences and prosecution - False statement in verification etc. - Tribunal recorded finding on appraisal of entire material on record that assessee firm and its partners were genuine - Whether in view of finding of Tribunal, assessee could not be prosecuted for filing false returns - Held, yes CASE REVIEW: The decision of the High Court in Uttam Chand v. ITO [1982] 133 ITR 911 - Reversed. JUDGMENT "Heard counsel, special leave granted. In view of the finding…
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