MANU/SC/0238/1968

IN THE SUPREME COURT OF INDIA

Decided On: 12.12.1968

Appellants: T.S. Baliah
Vs.
Respondent: T.S. Rengachari

JUDGMENT

Ramaswami, J.

1. The appellant is a cinema actor and the present proceedings have arisen in respect of the Income Tax Returns filed by him for the assessment years 1958-59, 1959-60, 1960-61 and 1961-62. In respect of the first three assessment years, the appellant was assessed to income-tax. Thereafter penalty proceedings had been instituted under Section 28 of the Income Tax Act, 1922, hereinafter called the 1922 Act and penalties were imposed. In re

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