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(1961) 1 MLJ 183 (SC)
IN THE SUPREME COURT OF INDIA
Present : J.L. Kapur, M.Hidayatillah and J. C. Shah
Case Number(s) : C.A. No. 517 of 1958.
Judgement Date :
Tuesday 29th of November 1960
| C. A. Abraham | .....Appellant(s) | | Versus | | | The Income-tax Officer, Kottayam, and another | .....Respondent(s) |
Income-tax Act (XI of 1922), section 44 — Scope — Proceeding for imposing penalty under section 28 on surviving partner after discontinuation of business of the firm — Sustain-ability.
Cases Referred
Mareddi Krishna Reddy v. Income-tax Officer, Tenali, (1957) 1 An W R 207: 31 I. T. R. 678
Commissioner of Income-tax v. Rayalaseema Oil Mills [1959] 2 An.W R 94. I L R. [1959] A.P. 570; 37 I.T.R. 208(F.B.)
S. V. Veerappa Chettiar v. Commisioner of Income-tax, Madras, I. L. R. (1957) Mad. 1204: 32 I. T. R. 411 : (1957) 2 M.L.J.286
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