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Sec. 271(1)(a)

Karnataka H.C : the penalty under s. 271(1)(a) of the Act is liable to be cancelled by accepting the reasonable cause assigned by the assessee that he was not able to pay advance tax without taking into account that fact that the assessee received a sum of Rs. 10,80,000 out of the sale proceeds and an advance of Rs. 9,00,000 during the said assessment year.

Avijit Das / March 2, 2010

High Court Of Karnataka CIT & ANR. vs. U. Manohar Rao Section 271(1)(a) Asst. Year 1988-89 K.L. Manjunath & Mrs. […]

Section 139, Sec. 139(8), Sec. 271(1)(a), Section 273A

Bombay H.C : the interest under s. 139(8) of the IT Act (for short ‘Act’) and penalties under s. 271(1)(a) for the asst. yrs. 1985-86 to 1989-90 have been retained though prayed for waiving the same

Avijit Das / August 7, 2008

High Court Of Bombay, Nagpur Bench Madhuri vs. CIT & Anr. Section 139(8), 271(1)(a), 273A Asst. Year 1985-86 to 1989-90

Sec. 271(1)(a), Section 273B

Himachal Pradesh H.C : The Tribunal, while upholding penalty imposed under s. 271(1)(a) of the IT Act, 1961, for each of the asst. yrs. 1983-84 and 1984-85, was right in law in giving the finding that there was no reasonable and sufficient cause for not filing the return in time

Avijit Das / April 27, 2007

High Court Of Himachal Pradesh Janeshwar Lal Rajeshwar Lal vs. CIT Section 271(1)(a), 273B Asst. Year 1983-84, 1984-85 Deepak Gupta

Sec. 139(4), Sec. 271(1)(a)

S.C : The return of income had been filed on 6th Feb., 1961, i.e., within the period permissible under s. 139(4) of the IT Act, 1961, the imposition of a penalty was justified as there was a delay for the purpose of s. 271(1)(a)

Avijit Das / September 5, 2006

Supreme Court Of India Amin Chand Payarelal vs. Inspecting Assistant Commissioner Of Income Tax & Ors. Sections 139(4), 271(1)(a) Asst.

Sec. 271(1)(a), Section 273B

Gauhati H.C : The petitioner was the income-tax assessee under the Act and for the asst. yr. 1987-88 the petitioner was required to file its return on or before 31st July, 1987, under s. 139 of the Act

Avijit Das / June 26, 2006

High Court Of Gauhati Assam Tribune vs. DCIT Sections 271(1)(a), 273B Asst. Year 1987-88 P.G. Agarwal & T. Nandakumar Singh,

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the penalty order passed under s. 271(1)(a) in the case of the partners for the reasons that partnership had already been penalised on this account ?

Avijit Das / February 8, 2006

High Court Of Madras CIT vs. Smt. C. Susila Section 271(1)(a) Asst. Years 1983-84, 1984-85, 1985-86, 1986-87 P.D. Dinakaran &

Income Tax Case Laws, Sec. 271(1)(a), Section 271

Gujarat H.C : Whether the Tribunal is right in law and on facts in cancelling the penalty levied under s. 271(1) (a) of the IT Act ?

Avijit Das / June 21, 2005

High Court Of Gujarat CIT vs. Scientific Chemicals Section 271(1)(a) Asst. Year 1982-83 D.A. Mehta & Ms. H.N. Devani, JJ.

Sec. 271(1)(a), Sec. 271(1)(c )

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in confirming the decision of the Dy. CIT(A) deleting the penalties of Rs. 9,800 each in the asst. yrs. 1982-83 and 1983-84 imposed under s. 271(1)(b) of the IT Act, 1961 ?

Avijit Das / April 8, 2005

High Court Of Allahabad CIT vs. Smt. Pushpa Devi Jain Section 271(1)(b), 271(1)(iii) Asst. Year 1982-83, 1983-84 R.K. Agrawal &

Sec. 271(1)(a), Section 271

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that no penalty could be imposed on a registered firm where the advance tax paid exceeded the tax assessed on it as a registered firm even though as an unregistered firm the tax payable would be more than the advance tax ?

Avijit Das / March 22, 2005

High Court Of Allahabad CIT vs. Chanda Radio Section 271(1)(a), 271(2) Asst. Year 1983-84 R.K. Agrawal & Prakash Krishna, JJ.

Punjab & Haryana H.C : the Tribunal was right in law in remitting the penalty for late filing of return under s. 271(1)(a)

Avijit Das / February 10, 2005

High Court Of Punjab & Haryana CIT vs. Oriental Dyeing & Finishing Mills Section 271(1)(a) Asst. Year 1973-74 N.K. Sud

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