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PETITIONER: COMMISSIONER OF INCOME-TAX, DELHI
Vs.
RESPONDENT: S.TEJA SINGH
DATE OF JUDGMENT: 05/11/1958
BENCH: AIYYAR, T.L. VENKATARAMA BENCH: AIYYAR, T.L. VENKATARAMA GAJENDRAGADKAR, P.B. SARKAR, A.K.
CITATION: 1959 AIR 352 1959 SCR Supl. (1) 394 CITATOR INFO : R 1960 SC1016 (10) R 1962 SC 663 (7) RF 1963 SC1066 (13) RF 1975 SC1660 (3) RF 1978 SC1239 (12) RF 1986 SC 358 (21) RF 1988 SC 587 (11) R 1992 SC 1 (59,74)
ACT: Income-tax-Penalty-New assessee-Failure to send estimate of tax-Absence of notice to the assessee-Competency of Income- tax Officer to levy penalty-Indian Income-tax Act, 1922 (XI of 1922), ss. 18A(3), 18A(9), 22, 23, 28.
HEADNOTE: The respondent who bad not been assessed to income-tax prior to the assessment year 1948-49 made suo motu returns on July 4, 1949, showing an income of Rs. 4,494 and Rs. 31,646 respectively, for the assessment years 1948-49 and 1949-5o, but failed to send an estimate of the tax on his income as provided in s. 18A(3) of the Indian Income-tax Act, 1922. The Incometax Officer took action under s. 28 read with s. 18A(9) of the Act and imposed a penalty on him for the years 1948-49 and 1949-50. 395 The Appellate Tribunal held that the order imposing the penalty was ultra vires on the ground that s. 28 would, in terms, apply only when a person fa...