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Section 221

Section 221, Sec. 2(43), Section 2

Bombay H.C : The ITAT is justified in holding the penalty u/s.221(1) is to be imposed in respect of only the tax excluding interest u/s.234A, 234B & 234C without appreciating that section 221(1) does not contain any such condition that the penalty imposed under the said section should be a percentage of only the tax excluding the interest.

Avijit Das / July 1, 2017

High Court Of Bombay CIT-8 Vs. Oryx Finance & Investment (P.) Ltd., Mum. Section 221, 2(43) S.V. Gangapurwala And G.S. […]

Section 221, Section 201

Bombay H.C : Whether on the facts and circumstances of the case, the Tribunal was right in law in upholding the levy of penalty u/s. 221 of the I.T. Act, 1961, for failure to pay tax deducted at source within the prescribed time?

Avijit Das / July 20, 2015

High Court Of Bombay Reliance Industries Ltd. vs. CIT, Mumbai Assessment Years : 1985-86 And 1987-88 Section : 221, 201

Income Tax Case Laws, Sec. 10(10C), Sec. 201(1A), Section 192, Section 201, Section 221, Section 35DDA

Delhi H.C : The assessee cannot be treated as an “assessee-in-default” under Section 201(1A) as the conduct of the assessee in not deducting tax at source under Section 192 from VRS payment was honest and bonafide

Avijit Das / December 16, 2011

High Court Of Delhi CIT vs. Maruti Udyog Ltd. Section 35DDA, 10(10C), 201(1A), 192, 221, 3 Asst. Year 2002-03 A.K.

Sec. 10(14), Section 201, Section 221

Karnataka H.C : Whether the assessee-employer is bound to collect and verify the date of journey, place of journey, destination of journey, proof of having performed the journey, mode of journey and actual expenditure incurred in order to verify that the employees fall within the exemption contemplated under s. 10(5) of the Act and r. 28 of the IT Rules before granting exemption under the said provision ?

Avijit Das / January 9, 2008

High Court Of Karnataka CIT & Anr. vs. Micro Land Ltd. Section 10(14), 201, 221 Deepak Verma & K. L.

Sec. 260A, Section 221

Delhi H.C : Whether the Revenue could have imposed a penalty on the assessee under the provisions of s. 221 of the IT Act,1961 (‘the Act’) even though two applications filed by the assessee for stay of recovery of tax were pending before the AO

Avijit Das / September 6, 2007

High Court Of Delhi CIT vs. DLF Universal Ltd. Sections 221, 260A Asst. yrs. 1992-93, 1993-94 Madan B. Lokur &

Sec. 201(1), Section 201, Section 221

Allahabad H.C : Whether on the facts and in the circumstances of the case, the Tribunal was, in law, justified in cancelling the penalties amounting to Rs. 67,618 and Rs. 1,99,888 imposed under s. 201(1)/221 for the default during the financial years 1982-83 and 1983-84 ?

Avijit Das / July 20, 2007

High Court Of Allahabad CIT vs. Bareilly Development Authority Section 201(1), 221 Asst. Year 1983-84, 1984-85 R.K. Agrawal & Vikram

Sec. 201(1), Sec. 201(1A), Section 201, Section 221

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in invoking provisions of s. 231 of the IT Act, 1961, and thus holding the levy of penalty under s. 221 for non-payment of tax deductible at source as barred by time ?

Avijit Das / May 9, 2006

High Court Of Rajasthan CIT vs. Munni Lal & Company Sections 201(1), 201(1), proviso, 201(1A), 221, 231 Asst. Years 1974-75,

Bombay H.C : Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the assessee has a reasonable cause in not paying the tax is based on any material evidence on record ?

Avijit Das / February 8, 2005

High Court Of Bombay At Goa CIT vs. Hydroflex Equipment Ltd. & Anr. Section 221 Asst. Years 1996-97, 1997-98 A.P.

Section 148, Section 156, Section 221

Delhi H.C : The present petition is directed, inter alia, against the notice of demand under s. 156 of the IT Act, 1961

Avijit Das / September 28, 2004

High Court Of Delhi Braham Prakash vs. Income Tax Officer Section 148, 156, 221 B.C. Patel, C.J. & Badar Durrez

Sec. 194A, Section 194, Section 201, Section 221

Rajasthan H.C : The appellants herein i.e., original petitioners had received the Form 15H under the IT Act on 1st April, 1999, as had been sent by the recipient of the interest on 31st March, 1999.

Avijit Das / January 20, 2003

High Court Of Rajasthan Ishwardas & Brothers vs. CIT & ANR Sections 194A, 201, 221 Asst. Year 1999-2000 M.R. Calla

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