Section 271 - Judgment Search Results

P. Venkata Krishnayya Naidu and Sons Vs. Commissioner of Income-tax, A ...

Court: Andhra Pradesh

Reported in: (1985)49CTR(AP)278; [1984]150ITR545(AP)

..... act 1961 whether assessee registered firm can be penalized for delay in filing return under section 271 1 a assessee paid advance tax which was larger than amount of tax payable on ..... no assessed tax within meaning of explanation to clause i of section 271 1 no liability to penalty for default falling under section 271 1 a in not filing return of income within time .....

Commissioner of Income-tax, Tamil Nadu-ii, Madras Vs. Sri Venkateswara ...

Court: Chennai

Reported in: (1984)42CTR(Mad)37; [1985]153ITR687(Mad)

..... particulars of income declared therein as an important ingredient in the proceedings for penalty under section 271 1 c of the act we are satisfied that on the assessee s own ..... tax officer after investigation determined total income of assessee at rs 402279 penalty levied under section 271 of alleged concealment of income penalty cancelled by tribunal on ground that assessee disclosed voluntarily .....

M. Radhakrishniah Vs. Commissioner of Income-tax, Madras

Court: Chennai

Reported in: (1984)38CTR(Mad)326; [1984]147ITR133(Mad)

..... the facts and in the circumstances of the case the provisions of section 271 1 c stood attracted to justify any penalty 2 whether on ..... the facts and in the circumstances of the case the provisions of section 271 1 c stood attracted to justify any penalty 2 whether on ..... of a like amount under other sources as unproved credits 5 section 27 1 of the act makes appropriate provision for levying penalties .....

Commissioner of Income-tax, Tamil Nadu-iv Vs. A.C. Paul

Court: Chennai

Reported in: [1983]142ITR811(Mad)

..... ceylon the appellate tribunal was right in canceling the penalty under section 271 1 c in the case of the assessee 5 mr ..... have his costs counsel s fee rs 500 direct taxation penalty section 271 of income tax act 1961 whether tribunal not having referred to ..... wife and son in ceylon tribunal right in canceling penalty under section 271 1 c tribunal have to decide only those issues which properly .....

Jaswant Rai and Another Vs. Central Board of Direct Taxes and Others

Court: Delhi

Reported in: [1982]137ITR19(Delhi)

..... their own costs direct taxation penalty sections 256 271 271 1 271 1 a and 271 4a whether petitioners liable to penalty under section 271 1 c penalty imposed when assessed ..... submissions in our view has any substance section 271 1 c for the i t act reads as under 271 1 if the income tax officer or ..... by i t amend act 1965 and inter alia a new section s 271 4a was added to the i t act in pursuance of .....

Commissioner of Income-tax, Tamil Nadu-iv Vs. Imperial Automobiles

Court: Chennai

Reported in: (1982)31CTR(Mad)32; [1983]141ITR60(Mad)

..... in law in cancelling the penalty of rs 9 200 levied under section 271 1 c of the act for the assessment year 1968 69 2 ..... tax act 1961 whether tribunal right in canceling penalty levied under section 271 1 c where assessee offers explanation as to nature and source ..... of burden left for the department to discharge even in such cases section 68 for instance might enable the assessing officer to treat the .....

M/S. Chennakesava Pharmaceuticals, Vijayawada Vs. the Commissioner of ...

Court: Andhra Pradesh

..... no costs income tax act 8211 section 133a section 143 1 section 143 3 r w 271 1 c section 260a and section 271 1b 8211 assessing officer passed ..... the words 8220 assessed issue necessary forms penalty under sections 271 1 a 271 1 b 271 1 c and 273 274 of the income tax ..... the assessment order 8220 penalty proceedings are separately initiated under section 271 1 a 271 1 c and 273 of the act 8221 there is .....

Commissioner of Income-tax Vs. Hiralal Mohanlal Shah

Court: Gujarat

Reported in: (1968)9GLR659

..... it is therefore necessary to see whether it could be properly made under section 271 1 c section 271 1 is the section in the new act which provides for imposition of penalty in certain ..... for imposition of the penalty can be initiated and the penalty can be imposed under section 271 1 section 297 2 g can be invoked only where it is found that in a .....

Commissioner of Income-tax Vs. Drapco Electric Corporation

Court: Gujarat

Reported in: [1980]122ITR341(Guj)

..... proceedings for the imposition of penalty in terms of sub section 1 of section 271 have necessarily to be initiated either by the income ..... thousand in a case falling under clause c of sub section 1 of section 271 would not show that the proceedings in such a ..... penalty imposed by inspecting assistant commissioner set aside penalty under section 271 1 imposed on ground that assessee was unable to give .....

Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court: Delhi

Reported in: (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

..... of convenience it would be relevant to cull out the relevant parts of section 271 1 section 271 1b and section 274 271 1 if the assessing officer or the commissioner appeals or the commissioner in ..... of convenience it would be relevant to cull out the relevant parts of section 271 1 section 271 1b and section 274 271 1 if the assessing officer or the commissioner appeals or the commissioner in .....