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(1959) 1 MLJ 154 (SC)
IN THE SUPREME COURT OF INDIA
Present : T. L. Venkatarama Aiyar, P.B. Gajendragadkar and A. K. Sarkar
Case Number(s) : C.A. No. 122 of 1957.
Judgement Date :
Wednesday 05th of November 1958
| Commissioner of Income-tax, Delhi | .....Appellant(s) | | Versus |  | | S. Teja Singh, (Dalmia Jain Aviation, Ltd. (now Asia Udyog, Ltd.) | .....Respondent(s) |
Income-tax Act (XI of 1922), sections 28 (1) and 18-A(9) — Scope — Penalty if can be imposed for failure to comply with section 18-A(3).

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