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PETITIONER: C. A. ABRAHAM, UPPOOTTIL, KOTTAYAM
Vs.
RESPONDENT: THE INCOME-TAX OFFICER, KOTTAYAM AND ANOTHER
DATE OF JUDGMENT: 29/11/1960
BENCH: SHAH, J.C. BENCH: SHAH, J.C. KAPUR, J.L. HIDAYATULLAH, M.
CITATION: 1961 AIR 609 1961 SCR (2) 765 CITATOR INFO : R 1961 SC1265 (8) RF 1962 SC 970 (3,4) R 1964 SC 825 (3,4) R 1964 SC1095 (4,11) D 1966 SC1295 (15) E 1968 SC 162 (10,11) F 1968 SC 816 (3) E 1969 SC 835 (5) R 1969 SC1352 (7) R 1970 SC1173 (26) E 1970 SC1782 (3) D 1975 SC1549 (21,23,54) F 1977 SC 459 (3)
ACT: Income-tax--Suppression of income of Partnership firm-- Penalty, if can be imposed after dissolution of Partnership--Income-tax Act, 1922 (11 of 1922), SS. 28(I)(c), 44.
HEADNOTE: The appellant who was carrying on business in food grains in partnership with another person submitted the returns of the income of the firm for the accounting years even after his partner’s death. It was found that certain income of the firm was concealed and the Income-tax Officer not only assessed the firm to tax for the suppressed income but also imposed penalties for concealing the said income. Appeals to the higher income tax authorities failed and the appellant then applied to the High Court for a writ ...