Section 271 - Judgment Search Results
Home > Cases Phrase: section 271 Year: 2012 Page 1 of about 43,223 results (0.145 seconds)The Commissioner of Income Tax-iii Vs. M/S.Aditya Birla Nova Limited ( ...
Court: Mumbai
Decided on: Aug-14-2012
..... sight of in dilipshroff case 18 the explanations appended to section 271 1 c of the it act entirely indicates the element of ..... not an essential ingredient for attracting a civil law liability under section 271 1 c read with the explanation thereto in other words ..... be willful to attract penalty however to attract the provisions of section 271 the assessee must be held to have concealed the material .....
Tag this Judgment! Ask ChatGPTShourya Towers Pvt Ltd Vs. Dcit
Court: Delhi
Decided on: Dec-12-2012
..... the relevant provision i e explanation 5 to section 271 1 c it is as follows section 271 failure to furnish returns comply with notices ..... assessee it was also contended that immunity under explanation 5 of section 271 1 c cannot be availed by the assessee relying on ..... of his income for the purposes of imposition of penalty under section 271 1 c the only exceptions to such a deeming provision .....
Tag this Judgment! Ask ChatGPTThe Commissioner of Income Tax Central Circle and Another Vs. M/S. San ...
Court: Karnataka
Decided on: Apr-02-2012
..... as under no express invocation of the explanation to section 271 in the notice under section 271 is in our view necessary before the provisions of ..... 7 the assessing officer examined the question of levy penalty under section 271 1 c of the act in the background of decided ..... of penalty by the assessing authority in exercise of power under sec 271 1 c of the it act 1961 is after satisfying himself that .....
Tag this Judgment! Ask ChatGPTRm (Ap) Vs. the Scottish Ministers
Court: UK Supreme Court
Decided on: Nov-28-2012
..... made by section 267 8 section 272 makes provision ..... upon an order under section 268 analogous to the provision made by sections 265 and 266 section 271 makes provision for the recall of orders made under sections 268 to 271 analogous to the provision .....
Tag this Judgment! Ask ChatGPTKanchenjunga Advertising P.Ltd Vs. Commissioner of Income Tax-i
Court: Delhi
Decided on: Jan-13-2012
..... passed by the tribunal proceedings for the imposition of the penalty under section 271 1 c of the act were initiated on the ground that ..... is neither substantiated nor shown to be bonafide explanation 1 to section 271 1 c would come in to play and the assessee will ..... claim besides being incorrect in law is malafide explanation 1 to section 271 1 would come into play and work to the disadvantage of .....
Tag this Judgment! Ask ChatGPTVs. the Kolkata Municipal Corporationand ors..
Court: Kolkata
Decided on: May-07-2012
..... be obtained from the municipal commissioner in terms of section 271 read with section 239 of the act of 1980 failure to do ..... of little substance the scheme of the act particularly section 271 read with section 276 thereof provides that the liability of the owner ..... domestic purposes in a commercial establishment without necessary permission under section 271 of the act of 1980 in the event such wrongful .....
Tag this Judgment! Ask ChatGPTAnirban Nath Sushmita Huf Vs. Dcit Kanpur
Court: Allahabad
Decided on: Sep-20-2012
..... that in the transaction as in the present case penalty provision under section 271 e is not attracted 4 in commissioner of income tax v ..... 1st june 2002 the fact as stated in the order under section 271 e dated 31 7 1997 in the case of assessee appellant ..... commissioner of income tax imposed penalty under section 271 e of the act for alleged violation of section 269t which provides for payment of an .....
Tag this Judgment! Ask ChatGPTCit Vs. Tedco Granite Ltd
Court: Delhi
Decided on: Jan-23-2012
..... the penalty proceedings 8 it is clear from the penalty order under section 271 1 c that the assessing officer did not examine the said ..... holding the appellant guilty of the contravening of the provisions of section 271 1 c in view of the above discursions sic i confirm ..... has come to the conclusion that the levy of penalty under section 271 1 c was not justified in the present case the respondent .....
Tag this Judgment! Ask ChatGPTMs.Builtec Engineers and Builders. Vs. the Deputy Commissioner of Inco ...
Court: Chennai
Decided on: Jul-18-2012
..... tribunal is right in law in confirming the levy of penalty under section 271 d in respect of the opening balance of rs 45 475 ..... assessee to explain as to why penalty should not be levied under section 271 d of the income tax act the assessee explained that the ..... be accepted for exonerating the assessee from the rigour of penalty under section 271 d of the income tax act in the absence of any .....
Tag this Judgment! Ask ChatGPTUnion of India Through the Secretary, Department of Revenue and Anothe ...
Court: Delhi
Decided on: Apr-18-2012
..... the conclusion that initiation of the penalty proceedings under the said provision was unnecessary since section 271 of the it act was not applicable prior to 1st july 1995 while the matter contained ..... conducted in a casual manner the enquiry officer 8223 s finding that the proceedings under section 271 b of the it act were unnecessary was also not accepted by the disciplinary authority however .....
Tag this Judgment! Ask ChatGPT- << Prev.
- Next >>
Sign-up to get more results
Unlock complete result pages and premium legal research features.
Start Free Trial