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Cargill India Pvt. Ltd. Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (2008)300ITR223(Delhi)

Assessing Officer was raised in letter dated May 18, 2006 as under: Despite significant movement of its key finance/accounting personnel responsible for coordinating, collating and compiling the information/documents maintained by the various business departments, the assessee extended … order to bring in application of Section 27IC, in the backdrop of the overriding non obstinate clause in Section 273B, absence of reasonable cause, existence of which has to be established, is a sine qua non. Before levying … upholding levy of penalty of Rs. 40,46,41,376/-Under Section 27IG of the Income-tax Act (the Act) for not submitting the documents called from the tax payer

M/s. Lakshminirman Bangalore Pvt. Ltd., Rep. by its Managing Director ...

Court : Karnataka

Subject : Direct Taxation

227 of Constitution of India praying to declare the newly inserted Sec.234E of the IT Act, by the Finance Act, 2012 as unconstitutional being arbitrary, discriminatory and unreasonable, the relevant extract of Section 234E is enclosed as Annexure-A. … Mr. Rashmikant Kundalia and another Vs Union of India and others (2) 2006 STC Vol.145 544 “ Jindal Stainless Ltd., and another Vs State of … information. As per sub-section (2), penalty will be not less than 10,000/- and it may extend upto Rs.1,00,000/-. Section 273B indicates that no penalty shall be imposable on the person or the assessee for any failure referred to

M/S. Lakshminirman Bangalore pvt.ltd Vs. The Deputy Commissioner of In ...

Court : Karnataka

Subject : Education

227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION234 IS ENCLOSED AS ANNEXURE-A. 6 W.P.NOs.6918-6938/2014: … Mr.Rashmikant Kundalia and another Vs Union of India and others 76 (2) 2006 STC Vol.145 544 - Jindal Stainless Ltd., and another Vs State of … information. As per sub-section (2), penalty will be not less than 10,000/- and it may extend upto `1,00,000/-. Section 273B indicates that no penalty shall be imposable on the person or the assessee for any failure referred to

Commissioner of Income Taxi Vs. V.Sivakumar

Court : Chennai

Subject : Direct Taxation

K.RAVICHANDRABAABU Tax Case (Appeal) No.279 of 2010 The Commissioner of Income Tax-I, Coimbatore. ... Appellant vs. V.Sivakumar Reliance Finance & Investments, No.275, Mettupalayam Road, Coimbatore-641 013. ... Respondent Appeal is filed under section 260A of the Income … the finding that the assessee acted bonafide and that there was a reasonable cause within the meaning of Section 273B of the Act.3. Mr.N.V.Balaji, learned counsel for Revenue submitted that though the assessee is partner of the firms,

Skyline Silk Mills Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Amritsar

Subject : Direct Taxation

Reported in : (2006)101TTJ(Asr.)798

Matched in: Citation (2006)101TTJ(Asr.)798

income Tax Officer Vs. Labh Construction and Industries

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)103TTJ(Ahd.)269

Matched in: Citation (2006)103TTJ(Ahd.)269

The Commissioner of Income Tax Vs. M/S. Triumph International Finance ...

Court : Mumbai

Subject : Direct Taxation

provides penalty for failure to comply with Section 269T of the Act. Section 269T has been substituted by Finance Act 2002 with effect from 1st June 2002 wherein the provision relating to repayment of deposit exceeding the prescribed … by filing a detailed reply. However, by an order dated 21st March 2006 passed under Section 271E of the Act, the assessing officer on the … be held that there was reasonable cause for repaying the loan through journal entries and in view of Section 273B of the Act penalty was not imposable under Section 271E of the Act. In support of the above

Commissioner of Income Tax Vs. Haryana Agro Services

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32AB, 32AB(1), 32AB(5), 44AB, 139, 139(1), 271(1), 271B and 273B; Finance Act, 1995; Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986

Reported in : (2006)204CTR(P& H)395

Matched in: Citation (2006)204CTR(P& H)395

Commissioner of Income Tax Vs. S.S. Banga

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AB, 139, 139(1), 139(4), 234A, 256(1), 271(1), 271B and 273B; Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986

Reported in : (2006)202CTR(P& H)90

Matched in: Citation (2006)202CTR(P& H)90

Guj. Mineral Development Corpn. Ltd. Vs. Income Tax Appellate Tribunal ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 252(1), 253, 253(1), 253(2), 253(3), 253(4), 253(5), 254, 254(1), 255(5), 273A and 273B; Constitution of India - Article 131; Income Tax (Appellate Tribunal), Rules, 1963 - Rules 4, 7, 12, 23, 24 and 25; Code of Civil Procedure (CPC)

Reported in : (2009)224CTR(Guj)554; [2009]314ITR14(Guj); [2009]183TAXMAN317(Guj)

may include a representative of the Ministry concerned in a specific case and one from the Ministry of Finance in the Committee. Senior officers only should be nominated so that the Committee would function with status, control … v. Collector of Central Excise, gone on to refer to provisions of Sections 273A and 273B of the Income-tax Act, 1961 (the Act) to state … sector undertaking of the Union of India has been settled. In that view of the matter no further action is necessary on the petition.'2. xxx xxx3. We direct that the Government of India shall set up a