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G.S.R. Krishnamurthi Vs. M. Govindaswamy, Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 72(3), 132, 132(4), 136, 139, 142, 143, 148, 269A, 269F, 269-I, 269P(1), 269S, 269AB, 271, 271(1), 271(4A), 273A, 275A, 276, 276A, 276B, 276C, 276C(1), 276D, 276E, 276AA, 276CC, 276DD, 277, 278, 278A, 278C, 279, 279(1) and 279(1A); Indian Penal Code (IPC), 1860 - 34, 37, 109, 120B, 193, 196 and 420; Code of Criminal Procedure (CrPC) , 1973 - Sections 195; General Clauses Act, 1897 - Sections 26; Finance Act, 1985

Reported in : (1992)104CTR(Mad)143; [1992]195ITR137(Mad)

intention, committed offence punishable under section 120B read with section 193, 196, 420, 109, 34 and 37 of the Indian Penal Code, 1860, and sections 276C(1), 277 and 278 of the Income-tax Act, 1961, in one series of facts connected together … or evasion of payment of tax. (4) Penalty proceedings can very well be initiated against an assessee under section 271, if he has concealed the particulars of income or furnished inaccurate particulars of such income and, in a

Umayal Ramanathan Vs. Income-tax Officer, City Circle-i (2), Madras

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132, 139, 271, 271(1), 273, 273A, 273A(1), 276C, 277, 278, 279 and 279(1A); Indian Penal Code (IPC), 1860 - Sections 120B and 420

Reported in : [1992]194ITR462(Mad)

accused) and three others (accused Nos. 1 to 3) for offences under section 120B read with section 420, Indian Penal Code, 1860, and sections 276C, 277 and 278 of the Income-tax Act, 1961. The petitioner owned vacant land to the … waive the amount of penalty imposed or imposable on a person under clause (iii) of sub-section (1) of section 271; or (iii) reduce or waive the amount of interest paid or payable under sub-section (8) of section 139

S. Sannana Chetty and Sons and ors. Vs. Third Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 28(1), 28(4), 37(1), 37(4) and 52; Income Tax Act, 1961 - Sections 131 to 136, 271(1) and 277; ;Indian Penal Code (IPC), 1860 - Sections 193, 196 and 228; ;Constitution of India - Articles 14 and 20(2)

Reported in : [1970]76ITR177(Mad)

judicial proceeding within the meaning of Sections 193 and 228 and for the purposes of Section 196 of the Indian Penal Code (XLV of 1860).'15. The corresponding section in the old Act is Section 37(4) which is in part materiel … as to when the action should be taken under Section 277, namely, the institution of prosecution or under Section 271(1)(c), namely, the levy of penalty, or under both. He further contended that the prosecution under Section 277 of

Mohanlal S. Doppa Vs. Commissioner of Income-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 139(8), 217(1A), 245A, 245B, 245C, 245C(1), 245D, 245D(1), 245D(3), 245D(4), 245D(6), 245E, 245F, 245F(1), 245F(2), 245F(3), 245H, 245H(1), 245I, 256(1), 271(1) and 273; Taxation Laws (Amendment) Act, 1975; Indian Penal Code (IPC), 1860

Reported in : [2002]253ITR33(Guj)

as it may think fit to impose, immunity from prosecution for any offence under this Act or under the Indian Penal Code (45 of 1860) or under any other Central Act for the time being in force and also from … these references, at the instance of the same assessee, are made by the Income-tax Appellate Tribunal, Ahmedabad, under Section 256(1) of the Income-tax Act, 1961, (for brevity 'the Act').2. In Income-tax Reference No. 59 of 1988, the … in the ciraimstances of the case, the levy of penalty under Section 271(1)(a) was legal and valid in law ?'3. In Income-tax Reference No. 60

S.M. Badsha Vs. Income-tax Officer

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 254, 277 and 278; Indian Penal Code (IPC), 1860 - Sections 109, 120B, 193, 196 and 420

Reported in : (1987)65CTR(Ker)266; [1987]168ITR332(Ker)

Income-tax Act, 1961 (for short 'the Act'), besides offences under Sections 120B, 193, 196, 420 and 109 of the Indian Penal Code, 1860. Almost a decade after the institution of the complaint, one of the accused (the 13th accused) filed a … the addition to income from Rs. 3 lakhs to Rs. 4 1/2 lakhs. The Inspecting Assistant Commissioner, under Section 271(1) of the Act, imposed a penalty of Rs. 5 lakhs on the firm, but that was subsequently quashed

R. Balakrishna Pillai Vs. State

Court : Kerala

Subject : Criminal

Acts : Prevention of Corruption Act, 1947 - Sections 5(1), 5(2), 5(3) and 6; Evidence Act - Sections 145; Indian Penal Code (IPC), 1860 - Sections 29 and 161 to 165-A; Criminal Law Amendment Act, 1952; General Clauses Act, 1897 - Sections 6; Income Tax Act, 1922 - Sections 28, 28(1), 28(4) and 52; Income Tax (Amendment) Act, 1961 - Sections 271, 271(1), 274(1), 275, 277, 297, 297(1) and 297(2); Code of Criminal Procedure (CrPC) , 1974 - Sections 2, 30, 31, 161, 162, 170(5), 173, 173(2), 197, 197(1), 239, 240, 291 and 321; Code of Criminal Procedure (CrPC) - Sections 227 and 251A; Constitution of India - Article 20 and 20(1)

Reported in : 1996CriLJ757

to the word 'document'. Though the Criminal Procedure Code does not define the word 'document' Section 29 of the Indian Penal Code defines it as follows :'29. 'Document'.-The word 'document' denotes any matter expressed or described upon any substance by … clearly shows that the legislature was alive to the fact that the provisions under Chapter IX of the Penal Code, 1860, Prevention of Corruption Act, 1947 (Act 2 of 1947) and the Criminal Law Amendment Act, 1952, are required … a bar to the launching of the prosecution as no such provision is to be found either in Section 271 or in any other section of the 1961 Act. Section 28(4) says No prosecution for an offence against

Ashok Biscuit Works and ors. Vs. Income-tax Officer, Hyderabad

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271, 271(1), 271(4A), 273A, 276C, 276C(1), 277 and 279; Indian Penal Code (IPC), 1860, Sections 193 and 196; Code of Criminal Procedure (CrPC) , 1973 - Sections 425 and 482

Reported in : [1988]171ITR300(AP)

273 A, 276C, 276C (1), 277 and 279 of Income Tax Act, 1961, Sections 193 and 196 of Indian Penal Code, 1860 and Sections 425 and 482 of Criminal Procedure Code, 1973 - petitioners alleged to have concealed income and … The income-tax officer, by his order dated December 17, 1983 levied penalty for the three assessment years under section 271(1)(c) of the Income-tax Act for concealment of the income. The assessed succeed in the penalty proceedings finally before

Mohanlal S. Doppa Vs. Cit

Court : Gujarat

Subject : Direct Taxation

Reported in : [2001]253ITR33(Guj)

as it may think fit to impose, immunity from prosecution for any offence under this Act or under the Indian Penal Code (45 of 1860) or under any other Central Act for the time being in force and also from … ORDER PASSED UNDER SECTION 245DLevy of penalty under sections 271(1)(a) and 273(C)--Commission did not mention in its order about leviability of penalty--Assessing

Willie (William) Slaney Vs. the State of Madhya Pradesh

Court : Supreme Court of India

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1898 - Sections 162, 197, 210(2), 221, 221(1), 221(4), 221(5), 222, 222(1), 223, 224, 225, 226, 227, 228, 231, 232, 232(1), 233, 234, 235, 236, 237, 238, 239, 240, 242, 251(4), 255(1), 271, 271(1), 324, 342, 360 and 364; ;Indian Penal Code (IPC), 1860 - Sections 34, 114, 149, 201, 300, 302, 304 and 307;

Reported in : AIR1956SC116; 1956CriLJ291; (1956)IMLJ100(SC); [1955]2SCR1140; MANU/SC/0038/1955

five years' rigorous imprisonment. The case involved the trial against the two brothers under Section 302 of the Indian Penal Code, 1860, read with Section 34 - One of the accused was acquitted and on the other one there was … and understand what he is being tried for and must be told in clear and unambiguous terms : section 271(1). There can be no shirking that or slurring over it, and this must appear on the face of

Sree Padmalaya Movies and ors. Vs. Assistant Commissioner of Income-ta ...

Court : Chennai

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 148, 271(1), 271(1)(C), 273A, 273A(1), 273A(4), 276C, 276C(1), 277, 278B and 279(1A); Indian Penal Code (IPC), 1860 - Sections 120B, 193, 196, 420 and 511; Code of Criminal Procedure (CrPC) , 1973 - Sections 245 and 313; General Clauses Act, 1897 - Sections 26

Reported in : [2001]251ITR632(Mad)

as 'the Act'), for the assessment year 1982-83 and under Sections 120B, 193, 196, 420 and 511 of the Indian Penal Code, 1860, alleging that subsequent to the search on December 17, 1983, and pursuant to the notice under Section 148 … 9. It is seen from the order dated March 23, 1994, that penalty levied against the accused under Section 271(1)(c) of the Act for the years 1982-86 has been waived under the provisions of Section 273A(4) of the