Supreme Court of India · 1965-05-07
COMMISSIONER OF INCOME-TAX, BOMBAY & ANOTHER vs ISHWARLAL BHAGWANDAS AND OTHERS
- Citation / case number
- SC 1963/233
- Court
- Supreme Court of India
- Petitioner
- COMMISSIONER OF INCOME-TAX, BOMBAY & ANOTHER
- Respondent
- ISHWARLAL BHAGWANDAS AND OTHERS
- Author
- GAJENDRAGADKAR, P.B. (),WANCHOO, K.N.,SHAHC.,MUDHOLKARR.,SIKRI, S.M.
- Bench
- GAJENDRAGADKAR, P.B. (CJ),WANCHOO, K.N.,SHAH, J.C.,MUDHOLKAR, J.R.,SIKRI, S.M.
Judgment text excerpt
The Supreme Court held that the term 'civil proceeding' under Article 133 of the Constitution of India encompasses proceedings initiated under Article 226, where a party seeks relief against infringement of civil rights by authorities acting under revenue statutes. The Court clarified that the omission to charge penal interest under Section 18A(6) of the Income-tax Act, 1922, was not a mistake apparent from the record, thus upholding the High Court's decision to quash the notice of demand. The appeal was dismissed, affirming the High Court's jurisdiction in this context.