K.L. SWAMY vs THE COMMISSIONER OF INCOME TAX — C.A. No. 3704/2012
Case under Section XII-B. Status: Disposed.
CNR: SCIN010376822010
Filing Date
24-Nov-2010
Registration No
C.A. No. 3704/2012
Diary Number
37682/2010
Order Date
13-Jan-2023
Document Type
Judgement - of Main Case
Neutral Citation
2023 INSC 28
Disposal Type
Disposed Off
Last updated 05-Jul-2026
Acts & Sections
Petitioner(s)
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1.K.L. SWAMY
Adv. SENTHIL JAGADEESAN (Dead / Retired / Elevated)
Respondent(s)
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1.THE COMMISSIONER OF INCOME TAX
Adv. RAJ BAHADUR YADAV[R-1]
Case History
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Case disposedDisposed
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13-Jan-2023
Judgement - of Main CaseView PDF
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13-Jan-2023
ROP - of Main CaseView PDF
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13-Jan-2023
Fixed Date by Court
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar
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14-Dec-2022
ROP - of Main CaseView PDF
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14-Dec-2022
Fixed Date by Court
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar
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07-Dec-2022
ROP - of Main CaseView PDF
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07-Dec-2022
Ordinary
Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar
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01-Dec-2022
First hearing
Initial hearing scheduled
-
07-Aug-2015
ROP - of Main CaseView PDF
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07-Aug-2015
Office Report - of Main CaseView PDF
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07-Aug-2015
Office Report - of Main CaseView PDF
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07-Aug-2015
ROP - of Main CaseView PDF
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20-Apr-2012
ROP - of Main CaseView PDF
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21-Mar-2012
ROPView PDF
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02-Feb-2012
ROPView PDF
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05-Dec-2011
ROPView PDF
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24-Nov-2010
Case filed
Registration No. C.A. No. 3704/2012
K.L. Swamy v. Commissioner of Income Tax (2023) Summary: The Supreme Court held that assesses who are "persons other than searched persons" are liable to pay interest under Section 158BFA(1) for late filing of returns under block assessment proceedings, even without notice under Section 158BC and prior to June 1, 1999. However, the Court ruled these assessees are not liable for surcharge under Section 113, overruling prior precedent on that issue. This case analysis is maintained by casestatus.in based on publicly available court records.
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