The Supreme Court will begin the final hearing in December on chartered accountancy firm PricewaterhouseCoopers' plea against a Calcutta High Court judgement imposing penalty for alleged evasion of tax by furnishing inaccurate particulars of its income for 2000-01.
A Bench headed by Justice SH Kapadia has posted the matter for the hearing on December 9.
PWC had challenged the Calcutta High Court's judgement that held that the firm had failed to furnish its true and correct particulars of accounts while filing the returns.
The High Court had also upheld the penalty imposed by the authorities at 100 per cent of the tax alleged to have been evaded.
PWC senior counsel Harish Salve had submitted that the firm had paid the penalty and was not seeking a refund.