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Section 2763 Section 143(3)3 Section 276C3 Section 139(1)3 Section 403 Section 271(1)(a)2 Section 139(4)2

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

Crl.A. No.-001260-001261 - 1997Supreme Court16 Feb 2004

For Respondent: Commissioner of Income Tax and Anr

Section 139(1)Section 139(4)Section 143(3)Section 271(1)(a)Section 276Section 276C

271(1)(a) of the Act, could not further be prosecuted for the same defaults. Per contra, learned counsel appearing for the respondents submitted that the High Court was justified in its conclusions in dismissing the writ petitions. The decision in Kullu Valley’s case (supra) has no application to the facts of the present case and in fact

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

K.R. PATEL(DEAD) THROUGH LRS. vs. COMMNR. OF INCOME TAX

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

K.R. PATEL(DEAD) THROUGH LRS. vs. COMMNR. OF INCOME TAX

KERALA STATE BEVERAGES MANUFACTURING AND MARKETING CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI