Supreme Court of India
Gursahai Saigal v. Commissioner of Income-tax, Punjab
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29 Supreme Court benches have cited this judgment.
From the headnote
Income Tax-Advance payment-Oonstruction of enact meut-Rule-Penaltg in addition to liability-Indian Income· tax Act, 1922 (II of 1922), a.ISA, Sub-sa.(2),(3),(6),(8),(9). By Sub-s.(8) of s.ISA. "where on making the regular assesment, the Income-tax Officer finds that no payment of the tax has been made in accordance with the foregoing provisions of this section, interest calculated in the manner laid down in sub-section ( 6) shall be added to the tax as determined on the basis of the regular assessment".…
Where later benches applied it
- 2024 Union of India & Ors. v. Rajeev Bansal
- 2026 The State of Uttar Pradesh v. Brij Pal Singh
- 2025 Assistant Commissioner of Income Tax (international Taxation) & Others v. Shelf Drilling Ron Tappmeyer Ltd. Etc.
- 2025 The Municipal Corporation of Greater Mumbai & Ors. v. Century Textiles and Industries Limited & Ors.
- 2023 Income Tax Officer v. Vikram Sujitkumar Bhatia
- 2022 Kalyan Dombivali Municipal Corporation v. Sanjay Gajanan Gharat and Another
- 2021 Government of Maharashtra (water Resources Department) Represented by Executive Engineer v. M/s Borse Brothers Engineers & Contractors Pvt. Ltd.
- 2019 M/s. Steel Authority of India Ltd. (unit Bhilai Steel Plant) Ispat Bhawan. through its Sr. Manager (f and A) v. Commissioner of Central Excise Raipur
- 2019 Indian Oil Corporation Limited v. State of U.P. & Ors.
- 2018 Commissioner of Income Tax 5 Mumbai v. M/s. Essar Teleholdings Ltd. through its Manager
- 2017 Dushyant N. Dalal and Another v. Securities and Exchange Board of India
- 2014 Commissioner of Income Tax - Ill v. M/s.calcutta Knitwears, Ludhiana
- 2007 M/s. Mahim Patram Private Ltd. v. Union of India & Ors.
- 2006 J. Srinivasa Rao v. Govt. of A.P. and Anr.
- 2004 M/s. I.T.C. Ltd. v. Commissioner of Central Excise, New Delhi and Anr.
- 2002 Commissioner of Income Tax v. M/s. Hindustan Bulk Carriers
- 1997 India Carbon Ltd. Etc. v. The State of Assam
- 1994 J.K. Synthetics Ltd. v. The Commercial Taxes Officer
- 1991 Saraswati Sugar Mills v. Haryana State Board and Ors.
- 1988 Member-secretary, Andhra Pradesh State Board for Prevention and Control of Water Pollution v. Andhra Pradesh Rayons Ltd. & Ors.
- 1987 Fertilizer Corporation of India Ltd. v. State of Bihar
- 1986 Sodhi Transport Co. & Anr, Etc. Etc. v. State of U.p, & Anr. Etc, Etc.
- 1981 Associated Cement Co. Ltd. v. Commercial Tax Officer, Kota & Ors.
- 1975 Murarilal Mahabir Prasad & Ors. v. Shri B. R. Vad & Ors.
- 1971 B. Sanjana, Assist Ant Collector of Central Excise, Bombay & Ors. v. Elphinstone Spinning & Weaving Mills Co. Ltd,
- 1967 Income - Tax Officer, Tuticorin v. T. S. Devinath Nadar & Ors.
- 1964 Banarasi Devi v. Income-tax Officer, Calcutta
- 1962 M. Chockalingam & Another v. Commissioner of Income-tax, Madras & Another
- 1962 Amir Singh and Another v. Ram Singh and Others
Of those, 1 referred to · 28 mentioned
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