MANU/SC/0094/1968

IN THE SUPREME COURT OF INDIA

Decided On: 03.09.1968

Appellants: Mansukhlal and Brothers
Vs.
Respondent: Commissioner of Income-tax, Bombay City II

JUDGMENT

Grover J.

1. This is an appeal by special leave from a judgment of the Bombay High Court in a reference made under section 66(1) of the Income-tax Act, 1922, hereinafter called the Act, answering the following question which had been referred to it in the negative and against the assessee :

"Whether in computing for purposes of levy of penalty under section 28(1) (c) the amount of income-tax and super-tax which would have been avoided

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