COMMISSIONER OF INCOME TAX, ANDHRA PRADESH v. M. CHANDRA SEKHAR (2)

Citation: [1985] 2 S.C.R. 215

Court: Supreme Court of India

Bench: V.D. TULZAPURKAR, R.S. PATHAK

Case summary

It held that as the Income Tax Officer had levied interest upto the date of the filing of the returns it must be presumed that the Income Tax Officer had extended the time for filing the returns after satisfying himself that it was a case for extension of time.

Judgment text

It held that as the Income Tax Officer had levied interest upto the date of the filing of the returns it must be presumed that the Income Tax Officer had extended the time for filing the returns after satisfying himself that it was a case for extension of time.