MANU/SC/0087/1968

IN THE SUPREME COURT OF INDIA

Decided On: 11.09.1968

Appellants: Income Tax Officer
Vs.
Respondent: M.K. Mohammed Kunhi

JUDGMENT

Grover, J.

1. The short but important question which is involved in this appeal by special leave from a judgment of the Kerala High Court is whether the Income-tax Appellate Tribunal has the power, under the relevant provisions of the Income-tax Act, 1961 (hereinafter called "the Act"), to stay the recovery of the realization of the penalty imposed by the departmental authorities on an assessee during the pendency of an appeal before it.

2. The a

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