COMMR.OF INCOME TAX,MANGALORE . vs K.V.G.DENTAL COLLEGE & HOSPITAL — SLP(C) No. 25304/2008

Case under Section IV-C. Status: Disposed.

Disposed

CNR: SCIN010239272008

Filing Date

21-Aug-2008

Registration No

SLP(C) No. 25304/2008

Diary Number

23927/2008

Order Date

29-Sep-2008

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 05-Jul-2026

Acts & Sections

Section IV-C

Petitioner(s)

  1. 1.COMMR.OF INCOME TAX,MANGALORE .

Respondent(s)

  1. 1.K.V.G.DENTAL COLLEGE & HOSPITAL

Case History

  1. Case disposedDisposed

  2. 29-Sep-2008

    ROP - of Main CaseView PDF

  3. 21-Aug-2008

    Case filed

    Registration No. SLP(C) No. 25304/2008

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court dismissed the Income Tax Commissioner's Special Leave Petition against K.V.G. Dental College & Hospital on 29/09/2008. The Court identified an important unresolved question of law—whether Section 271C of the Income Tax Act, 1961 is compensatory or penal in nature—which had not been raised by the Department in lower courts or the SLP itself. Keeping this question open, the Court declined to interfere with the High Court's decision and dismissed the petition. This case analysis is maintained by casestatus.in based on publicly available court records.

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