Income Tax Act 1961 Section 269ss - Judgment Search Results

Dr. Radhey Shayam Aggarwal Vs. State and anr.

Court : Delhi

Reported in : (2001)166CTR(Del)50

..... renu gupta in the assessment year 1987 88 by the petitioner was in contravention of section 269ss income tax act 1961 section 269ss reads as under 269ss mode of taking or accepting certain loans and deposits no person shall after the 30 .....

Asstt. Cit Vs. Ruchika Chemicals and Investment (P) Ltd.

Court : Delhi

Reported in : (2004)88TTJ(Del)85

..... in the itat delhi a bench phool singh j m r s syal a m income tax act 1961 sections 269ss 271 1 in favor of revenue penalty under section 271d violation of section 269ss counsel suresh kumar for the revenue pradeep dinodia for the assessed thereforee to claim that section 269ss is applicable only in the case of search and seizure proceedings is wholly devoid of .....

Choudhary Co. Bhujiawala Vs. Ito

Court : Rajasthan

Reported in : (2004)89TTJ(NULL)357

..... be levied under section 271d in view of section 273b order of ao and cit a set aside income tax act 1961 s 271d in the itat jodhpur bench s r chauhan j m am jagtap ax income tax act 1961 sections 269ss 271d 273b in favour of assessee penalty under section 271d contravention of section 269ss circular no 387 .....

Kothari and Company Vs. Cit

Court : Madhya Pradesh

Reported in : (2006)204CTR(MP)298

..... came into force w e f 1 4 1989 with no retrospective operation therefore section 271d and section 271e could not be invoked against the assessee income tax act 1961 s 271d income tax act 1961 s 271e in the madhya pradesh high court indore bench of a m sapre ashok kumar tiwari jj income tax act 1961 sections 269ss 269t 271d 271e in favour of assessee a y 1989 90 2000 119 elt257 sc .....

ito Vs. Maheshwari Nirman Udyog

Court : Rajasthan

Reported in : (2004)86TTJ(NULL)410

..... should not be penalised for such technical or venial breach of law order of the cit a upheld income tax act 1961 s 271d income tax act 1961 s 269ss in the itat jodhpur bench s r chauhan j m b l khatri a m income tax act 1961 sections 269ss 271d in favour of assessee penalty under section 271d reasonable cause circular no 387 dated 6 7 1984 the assessing officer was not .....

C.N. Dinesha Vs. C.G. Mallika

Court : Karnataka

..... grounds urged in the revision petition lacks merits the revision petition is rejected criminal procedure code 1973 section 397 read with section 401 section 313 negotiable instruments act 1881 section 138 section 118 and section 139 income tax act 1961 section 269ss section 271d conviction and sentence payment of compensation sought complainant issued a demand notice to accused .....

Commissioner of Income-tax -II, Agra Vs. Dimpal Yadav

Court : Allahabad

..... substantial question of law arises for consideration both the appeals fail and are dismissed income tax act 1961 section 269ss section 271d section 273b violation of provision assessment order penalty additional commissioner of income tax held that assessee had violated provisions of section 269ss of the act and therefore imposed penalty assessee being aggrieved filed appeal which was allowed and .....

Management of Rourkela Fertiliser Plant, Hindustan Steel Ltd., Rourkel ...

Court : Supreme Court of India

Reported in : 1987(Supp)SCC400

respondent would be entitled to benefit of section 89 of income tax act 1961 shri o p malhotra the learned counsel given for the purpose of section 89 of the income tax act 1961 this order is made in substitution of the for the purpose of section 89 of the income tax act 1961 this order is made in substitution of the order entitled to benefit of section 89 of income tax act 1961 shri o p malhotra the learned counsel for the appellant the respondent mdash respondent would be entitled to benefit of section 89 of income tax act 1961 shri o p malhotra

Ravi Medical Agencies Vs. Union of India and anr.

Court : Madhya Pradesh

Reported in : [2001]250ITR70(MP)

fine if realised be refunded to the applicants head note income tax prosecution offence under section 276c read with section 278bpenalty if realised be refunded to the applicants head note income tax prosecution offence under section 276c read with section 278bpenalty under current assessment year decision in favour of assessee income tax act 1961 s 276c in the madhya pradesh high court indore 276c read with section 278b of the income tax act 1961 and sentencing them to various punishments the violation inuestion pertained prosecution offence under section 276c read with section 278bpenalty under section 271 1 c cancelled catch note where penalty under section

Union of India (Uoi) and ors. Vs. M.V. Valliappan and ors.

Court : Supreme Court of India

Reported in : [1998]232ITR1(SC); (1998)8SCC609

these appeals be placed before the constitution bench head note income tax huf partial partition validity of s 171 9 ratio appeals be placed before the constitution bench head note income tax huf partial partition validity of s 171 9 ratio held of compensation held inflation may betaken into consideration for determining actual ground reality no hard and fast rule however can be the constitution bench of the supreme court income tax act 1961 s 171 9 motor vehicles act 59 of 1988 section the madras high court has struck down the provisions of section 171 9 as violative of article 14 of the constitution