April 2005

Sec. 44AB, Section 271, Section 271B

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in cancelling the penalties imposed on the assessee under s. 271B on the ground that same were not exigible in a case where the audit report under s. 44AB had been obtained on or before the specified date and the same was filed along with a return other than a return under s. 139(1) and no notice had been issued to the assessee by the AO under s. 142(1)(i) ?

High Court Of Punjab & Haryana CIT vs. K.K. Spun Pipe Sections 44AB, 271B Asst. Years 1989-90, 1990-91 D.K. Jain, […]

Sec. 260A

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in setting aside the order of the AO and CIT(A) for both the years when the reference application under s. 256(1) filed on questions of law against the quashing of order under s. 263 of the IT Act, 1961, is still undecided ?

High Court Of Madhya Pradesh : Indore Bench CIT vs. Smt. Kiran Devi Kailashchand Section 260A Asst. Years 1986-87, 1987-88

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