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Section 271E

Sec. 143(3), Sec. 153A, Sec. 269T, Sec. 275(1)(c), Section 153, Section 154, Section 269, Section 271, Section 271E, Section 275

Patna H.C : the entire proceedings initiated for imposition of penalty under Section 271E

Avijit Das / December 11, 2018

High Court Of Patna Karnail Singh (Prop. Of M/S Bhargo Saw Mill) vs. The Union Of India Through The Secretary, […]

Section 271D, Section 271E

Madhya Pradesh H.C : Show cause notice during the course of assessment proceedings u/s 153A

Avijit Das / March 1, 2018

High Court Of MP (Indore Bench) Nitin Agrawal vs. Joint Commissioner Of Income Tax Section 271D, 271E P.K. Jaiswal &

Section 271D, Section 271E

Kerala H.C : Where penalty has been levied under Sections 271D and 271E of the Income Tax Act and as the Sections do not specify any minimum penalty or maximum penalty

Avijit Das / September 22, 2017

High Court Of Kerala JCIT & Ors. vs. Grihalakshmi Productions & Another Section 271D, 271E Antony Dominic & A.M.Babu, JJ.

Section 275, Section 271D, Section 271E

Delhi H.C : The order imposing the penalty was not passed within the time limit laid down under Section 275(1)(c) of the Act

Avijit Das / May 5, 2017

High Court Of Delhi Pr.CIT (Central)-2 vs. Mahesh Wood Products (P.) Ltd. Section 275, 271D, 271E Assessment year 2009-10 Dr.

S.C : Whether since impugned penalty order was passed under section 271E without recording any satisfaction, same was rightly set aside by authorities below

Avijit Das / November 20, 2015

Supreme Court Of India CIT, Panchkula vs. Jai Laxmi Rice Mills Ambala City Assessment Years : 1991-92 And 1992-93 Section

Income Tax Case Laws, Section 271E

Delhi H.C : The ITAT affirmed the order of the Commissioner of Income Tax [‘CIT (A)’] quashing the penalty imposed on the Assessee, JKD Capital and Finlease Limited, under Section 271-E of the Act

Avijit Das / October 13, 2015

High Court Of Delhi PCIT-5 vs. JKD Capital & Finlease Ltd. Section : 271E Dr. S.Muralidhar And Vibhu Bakhru, JJ.

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

Madras H.C : Insistence of financier to repay the loan in cash is a compelling circumstances and is a reasonable cause for transacting the loan transaction in cash and thereby deleting the levy of penalty under Section 271E

Avijit Das / July 1, 2015

High Court Of Madras CIT, Pondicherry vs. M. Ramakrishnan Assessment Years : 2008-09 And 2009-10 Section : 269T, 271E, 269SS,

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

Avijit Das / March 26, 2015

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

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

Andhra Pradesh And Telangana H.C : Whether the levy of penalty under section 271E(1) for the assessment year 1992-93 is justified in the facts and in the circumstances of the case ?

Avijit Das / November 12, 2014

High Court Of Andhra Pradesh And Telangana Gururaj Mini Roller Flour Mills Vs. Additional Commissioner Of Income-Tax Section : 271D,

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

Madras H.C : Section 269T read with Section 271E is not applicable even though the Tribunal having found that the assessee had repaid the loans in cash, otherwise than by a accounting payee cheque or draft in contravention of Section 269T

Avijit Das / October 29, 2014

High Court Of Madras CIT-I, Chennai Vs. T. Perumal (Indl.) Section : 269SS, 269T, 271D, 271E And 273B R. Sudhakar

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