Case Law Details
Case Name : K.L. Swamy Vs Commissioner of Income Tax & Anr (Supreme Court of India)
Appeal Number : Civil Appeal No. 3704 of 2012
Date of Judgement/Order : 13/01/2022
Related Assessment Year :
Courts :
Supreme Court of India
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K.L. Swamy Vs Commissioner of Income Tax & Anr (Supreme Court of India)
Supreme Court held that persons other than searched persons shall be liable to pay the interest on late filing of the return under Section 158BC even in absence of a notice under Section 158BC of the Inco
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