Court : Chennai
Reported in : [1982]50STC141(Mad)
..... the learned counsel for the petitioner says that whenever a penalty is sought to be levied a prior opportunity to the assessee to object the levy of penalty should be provided in the statute as has been done in section 274(1) of the income-tax act, 1961, which says that no order imposing a penalty under chapter xxi shall be made unless the assessee has been heard, or has been given a reasonable opportunity of ..... chapter xxi of the income-tax act provides for levy of penalty, for failure to furnish returns, failure to comply with notices, concealment of income, failure to answer questions, failure to keep, maintain or retain books of account ..... of the revised return, the first respondent passed an order dated 31st august, 1981, under section 24(3) of the tamil nadu general sales tax act stating that the petitioner should have paid the amount of tax for december, 1977, on or before 25th january, 1978, and since the payment has been delayed from 25th january, 1978 to 28th july, 1981, the petitioner has to pay a penalty of rs. ..... section 24(3) of the act is as follows : 'if the tax assessed under this act or any instalment thereof is not paid by any dealer or person within the time specified therefor in the notice of assessment or in the order permitting payment in instalments, the dealer or person shall pay by way of penalty, in addition to the amount due a sum equal to a sum calculated at the rate of two per cent of such amount for each month or part thereof after the date specified .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Pune
Reported in : (1993)47ITD72(Pune.)
..... his point was that the judgment of the supreme court in the case of gujarat travancore agency (supra) also applies to section 272a which falls in chapter xxi of the income-tax act, 1961. ..... 2) act 1991 and although the amendment is said to be effective from 1-10-1991, it is merely clariflcatory in nature and is applicable from the day the section imposing the penalty is brought on the statute and therefore, penalties imposed should be cancelled or alternatively restricted to the tax deducted at ..... he referred to the decision of the supreme court in the case of gujarat travancore agency (supra) for the proposition that penalty imposed for a tax delinquency is a civil obligation, remedial and coercive in its nature and is far different from the penalty for a crime or a fine or forfeiture provided as punishment for the violation of criminal or penal laws. ..... within the time as required by the act and for that reason he upheld the penalties imposed by the dy. ..... , he confirmed the penalty imposed by the dy. ..... arise out of similar orders of the cit(a) wherein he has confirmed the various penalties imposed by the dy. ..... of orissa [1972] 83 itr 26 for the proposition that even if minimum penalty is prescribed, the authority competent to levy the penalty will be justified in refusing to impose penalty, when there is a technical or venial breach of the provisions of the act or where the breach flows from a bonajide belief that the offender is not liable to act in the manner prescribed by the statute. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1970All620; [1970]75ITR741(All)
..... on the same day he issued a notice under section 274 of the income-tax act, 1961, calling upon the petitioner to show cause why penalty under section 271(c) should not be imposed upon it for having 'concealed its income or having furnished inaccurate particulars thereof. ..... chapter xxi of the 1961 act deals with penalty. ..... the penalty provisions in the new act are contained in chapter xxi comprising sections 270 to 275. ..... the last major difference between the two sets of provisions is that while under the old act immunity was given to an assessee from prosecution for a default in respect of which a penalty was imposed upon him (section 28 (4)) there is no such immunity under the new act, so that for the same default an assessee may be penalised under chapter xxi and may also be prosecuted and punished under chapter xxii. 32. ..... all these provisions are to be found in chapter xxi which becomes applicable by virtue of this provision. 39. ..... all these features indicate that prosecutions under chapter xxii are criminal proceedings, but penalty proceedings constitute a civil sanction. ..... the provisions in chapter xxii expressly make acts and omissions mentioned in the various stated sections of the 1961 act as offences. ..... it is true that clause (g) makes only the penal provisions of the new act applicable and the provisions for prosecution contained in chapter xxii would not be attracted in pending cases. ..... similar provisions are to be found in the new act in chapter xxii of the new act. .....
Tag this Judgment!Court : Allahabad
Reported in : [1975]99ITR507(All)
..... 1 is in the negative whether, on the facts and in the circumstances of the case, the appellate tribunal was justified in cancelling the penalty imposed under section 271(1)(c) of the income-tax act, 1961 ?' 3. ..... provisions relating to penalty are to be found in chapter xxi which deals with the penalties imposable and are no longer part of the chapter dealing with assessment proceedings as was the case under the indian income-tax act, 1922. ..... it is true that penalty is also imposed in respect of a particular assessment year, but penalty proceedings are not part of assessment proceedings, and, therefore, the principle that the law applicable under the income-tax act to a particular assessment year is the law prevailing on the 1st day of april of that year does not apply to penalty proceedings. ..... the income-tax officer also issued a notice under section 274 read with section 271(1)(c) of the income-tax act for the purposes of levying penalty. ..... the tribunal, therefore, held that the inspecting assistant commissioner of income-tax was wrong in invoking the provisions of the amended section 271 and, without the aid of the amendment, penalty could not be imposed as there was no independent proof of concealment. ..... income-tax officer : [1961]41itr425(sc) . ..... this is a reference under section 256(1) of the income-tax act, 1961, at the instance of the commissioner of income-tax, u. p. .....
Tag this Judgment!Court : Rajasthan
Reported in : (2007)211CTR(Raj)156; [2007]291ITR244(Raj)
..... that the time-limit for making an order imposing a penalty under the provisions of chapter xxi of the income-tax act will, ordinarily, be two years from the end of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed. ..... income-tax act, 1961 as originally enacted, no limitation was prescribed for completion of the penalty proceedings ..... , the three categories were made for applying limitation for completing the penalty proceedings taking into consideration the various penalty proceedings for default of certain provisions of the income-tax act which are not necessarily linked with proceedings for any particular assessment year in the course of which only penalty proceedings were required to be initiated. ..... it postulated that section 275 of the income-tax act which specified the time-limit for completion of penalty proceedings has been substituted by a new ..... that there should not be any inordinate delay in imposing penalty and to streamline the levy of penalty within reasonable time in the act of 1961, section 275 was enacted as a new provision for regularising imposition of penalty. ..... it is pertinent to notice that if at the relevant time when the scheme for levy of penalty was enacted in the 1961 act, the case in which the penalty was envisaged under chapter xxi, the penalty proceedings were required to be initiated during the course of relevant assessment proceedings or its appellate proceedings by the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1973]87ITR714(P& H)
..... as the assessee could not prove that the delay in filing the return of income was for a sufficient cause, the income-tax officer took proceedings for imposition of penalty under the provisions of the income-tax act, 1961 (hereinafter referred to as 'the 1961 act'). ..... the tribunal, however, changed the form of the question and has referred the following question of law to this court for opinion :' whether the substantive portion of section 271(1)(a) of the income-tax act, 1961, that creates the charge of the penalty has a retrospective operation in the absence of a clear statement or clear implication ' 3. ..... on that very date, the income-tax officer issued notice under section 271 read with section 274 of the 1961 act calling upon the assessee-firm to show cause why an order imposing a penalty should not be made under section 271 of the said act for having without reasonable cause failed to furnish the return of income within the time as required by law. ..... in the act of 1961, the provisions relating to penalties are contained in chapter xxi. ..... it may be mentioned that in chapter xxii dealing with offences and prosecutions a provision has been made in section 276 for punishment with fine in case of failure without reasonable cause or excuse to furnish in due time' a return under section 139(2) which was equivalent to section 22(2) of the act of 1922. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1970SC778; [1970]77ITR107(SC); (1969)3SCC311; [1970]3SCR253
..... november 23, 1964, the income tax officer issued a notice under section 271 read with section 274 of the income tax act 1961 calling upon the firm to show cause why an order imposing a penalty should not be passed on account of its failure to furnish the return ..... equally difficult to understand the argument that because it rests with the income tax officer to complete the assessment by a particular date it will depend on his fiat whether the penalty should be imposed under the act of 1922 or under the act of 1961. ..... penalty imposable in a case where there has been a failure to file a return in compliance with a notice issued by the income tax officer has been reduced under the act of 1961. ..... the explanation submitted by the assessee the income tax officer made an order on november 19, 1966 under clause (a) of section 271(1) of the act of 1961 imposing a penalty of rs. ..... the second change is that under the act of 1922 the income tax officer could not impose any penalty without the previous approval of the inspecting ..... act of 1961 the provisions relating to penalties are contained in chapter xxi. ..... be mentioned that in chapter xxii dealing with offences and prosecutions a provision has been made in section 276 for punishment with fine in case of failure without reasonable cause or excuse to furnish in due time a return under section 139(2) which was equivalent to section 22(2) of the act of 1922. ..... that provision appears in chapter xxi11 and is a part of section 297 which deals with repeals .....
Tag this Judgment!Court : Chennai
Reported in : [1995]214ITR262(Mad)
..... imposed under section 271(1)(c) of the income-tax act, 1961 (hereinafter referred to as 'the act'), for the assessment year 1965-66, is one of law, or a pure question of fact, for we shall presently notice that the answer to the question by the tribunal, in our opinion, reflects a true and correct appreciation of the law as engrafted under section 271(1)(c) of the act ..... , and in chapter xxi provided for penalties for the failure to furnish ..... section 271 in this chapter in particular is the provision for imposition of penalty upon the assessee, if the income-tax officer or the appellate assistant commissioner, in the course of any proceedings under this act, is satisfied that any person, - (a) has without reasonable cause failed to furnish the return of total income which he was required to furnish under sub-section (1) of section 139 or by notice given under sub-section (2) of section 139 or section 148 or has without reasonable cause ..... in a clause particularly applicable to the penalty, falling under section 271(1)(c) of the act, it provides that in addition to any tax payable by the assessee, penalty of a sum which shall not be less than, but which shall not exceed twice, the amount of tax sought to be evaded by reason of the concealment of particulars of his income or the furnishing of inaccurate particulars of such income, can be imposed; provided that, if the amount of income (as determined by the income-tax officer on assessment) in respect of which the particulars have been .....
Tag this Judgment!Court : Allahabad
Reported in : [1968]70ITR293(All)
..... officer concerned were actuated by malice against the assessees and not by a genuine desire to discover concealed profits.the only other contention which needs consideration in these special appeals is, that the penalty notices issued to some of the assessees were wholly without jurisdiction, as section 271 of the income-tax act, 1961, under which they had been issued was applicable to cases arising out of assessment for the year before the 1st day of april, 1962. ..... formerly, there was no separate chapter dealing with penalties but in the act of 1961, chapter xxi has been separately provided dealing with penalties alone and under the new scheme it was necessary that section 297 of the act should provide definitely and separately for the procedure to be followed in penalty matters and, therefore, clauses (f) and (g) separately deal with the question of penalty and it cannot be said that the matter of penalty is also by necessary implication included within clauses (a) and (b) which deal with ..... for the first time after the passing of the new act, the provision in clause (g) that in those cases penalty would be calculated and penalty proceedings started according to the new act, is a reasonable classification.i may also be noted in this connection that under the new act the maximum limit of penalty which can be imposed is never larger than what was provided under the old act, and, therefore, this provision does not work to the prejudice of those in whose cases .....
Tag this Judgment!Court : Kolkata
Reported in : [1971]80ITR14(Cal)
..... , on the facts and in the circumstances of the case, the tribunal was right in holding that in calculating the penalty leviable under section 271(1)(i) of the income-tax act, 1961, the amount paid by the assessee under the provisional assessment under section 23b of the indian income-tax act, 1922, was to he deducted from the amount of tax determined under section 23(3) of that act in order to determine the amount of tax on which the computation of penalty was to be based and in reducing the amount of the penalty imposed on the assessee to rs. ..... ) the lahore high court has held that, where notice under section 28 of the indian income-tax act, 1922, for the imposition of penalty has been issued before the assessment order is made, a penalty under that section may be imposed on a date subsequent to the date of the assessment order and even after the income-tax assessed has been paid by the assessee. ..... formerly, there was no separate chapter dealing with penalties but in the act of 1961, chapter xxi has been separately provided dealing with penalties alone and under the new scheme it was necessary that section 297 of the act should provide definitely and separately for the procedure to be followed in penalty matters and, therefore, clauses (f) and (g) separately deal with the question of penalty and it cannot be said that the matter of penalty is also by necessary implication included within clauses (a) and (b) which deal with .....
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