Sec. 269T

Sec. 269SS, Sec. 269T, Section 271D, Section 271E, Section 273B

Madras H.C : The Appellate Tribunal is correct in law in upholding the orders of the respondent in levying penalty under section 271D of the Act for accepting loan in cash in excess of Rs. 20,000 within the purview of the provisions in section 269SS of the Act for the assessment years 2008-09 to 2011-12 even though the transactions were admittedly genuine and bona fide

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High Court Of Madras P. Muthukaruppan vs. Joint Commissioner of Income-tax Section 269SS, 269T, 271D, 271E and 273B Assessment years

Sec. 269SS, Sec. 269T, Sec. 275(1)(c), Section 271D, Section 271E, Section 273B

Rajasthan H.C : The penalty proceedings and the order passed by the Jt. CIT under s. 271D are vitiated being time-barred by virtue of the provisions of s. 275(1)(c) of the Act held to be applicable whereas the case of the assessee is covered under s. 275(1)(a) of the Act since the penalty proceedings pertained to the assessment order under appeal and s. 275(1)(c) was not applicable to it

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High Court Of Rajasthan CIT vs. Hissaria Bros. Section 269SS, 269T, 271D, 271E, 273B, 275(1)(c) Asst. Year 1993-94 to 1995-96

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