Supreme Court of India
Income Tax Officer v. M. K. Mohammed Kunhi
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
From the headnote
Income-tax Act ( 43 of 1961), ss. 254 and 255-Amount imposed as penalty on assessee-Appeal to Appellate Tribunal-Tribunal's power to grant stay of recovery of penalty pending appeal. Certain amounts were imposed as penalty upon the assessee (respon· dent) under ss. 27l(l)(c) and 274(2) of the Income-tax Act, 1961, for concealment of particulars of income and for furnishing inaccurate parti .. culars. The assessee preferred appeals before the Appellate Tribunal and prayed for stay of recoV<ry of the penalties pending disposal of the ap peals, but the Tribunal declined to stay on the ground…
Where later benches applied it
- 2019 M/s Tecnimont Pvt. Ltd. v. State of Punjab & Others
- 2012 Super Cassettes Industries Ltd. v. Music Broadcast Pvt. Ltd.
- 2021 Deputy Commissioner of Income Tax & Anr. v. M/s. Pepsi Foods Ltd. (now Pepsico India Holdings Pvt. Ltd.)
Of those, 2 relied on · 1 referred to
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