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Section 273

Section 140A, Section 273

Bombay H.C : Penalty u/s 273(2) & Sec 140A(3) Correct if Trust Filed Nil Estimated Income When it Had actual incomeance Tax ?

Avijit Das / August 4, 2017

High Court Of Bombay Trustee of Saurashtra Trust Vs. Director of Income-tax (Exemption) Section 273, 140A Assessment year 1983-84 S.V. […]

Sec.144A, Section 210, Section 273

Allahabad H.C :The Income Tax Appellate Tribunal was legally right in not quashing the penalty proceedings under Section 273(2)(a) of the Act where it is admitted that no such proceedings were proposed in the draft assessment order nor any directions under Section 144B of the Act were given by the Inspecting Assistant Commissioner of Income Tax in his order to Assessing Authority to take such proceedings in the present case

Avijit Das / January 29, 2013

High Court Of Allahabad J.K. Synthetics Ltd. vs. CIT (Central), Kanpur Assessment Year : 1979-80 Section : 273, 144B, 210

Allahabad H.C : Whether on the facts and in the circumstances of the case, the Tribunal was legally justified in upholding deletion of the penalty of Rs. 4,21,230 by the CIT(A) imposed under s. 273(2)(aa) of the IT Act,1961 by the AO whereas, the assessee has furnished wrong estimate of advance tax knowing fully well that the same was wrong and reason to believe to be untrue, since the sales-tax liability is an income of the assessee as, the same is liable to be deductible in computing against the taxable income.

Avijit Das / September 2, 2009

High Court Of Allahabad CIT & ANR. vs. Amrit Banaspati Co. Ltd. Section 273(2)(aa) Asst. Year 1987-88 R.K. Agrawal &

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

Madras H.C : Whether, in the facts and circumstances of the case, the Tribunal had enough material to hold, and was right in holding that the assessee was justified in receiving deposits exceeding Rs. 20,000 in cash when the depositors did not have bank accounts ?

Avijit Das / January 30, 2006

High Court Of Madras CIT vs. Kundrathur Finance & Chit Co. Sections 269SS, 271D, 273B Asst. Years 1996-97, 1997-98, 1998-99,

Sec. 260A, Section 273

Madras H.C : The assessees/respondents herein were engaged in the business of accepting deposits from the public for the purpose of real estate and property development business. The assessment order under s. 143(3) r/w ss. 158BD and 158BC

Avijit Das / October 26, 2005

High Court Of Madras CIT vs. Kasi Credit Corporation & Anr. Section 260A, 273E Asst. Year 1996-97, 1997-98 P.D. Dinakaran

Section 273, Section 273A

Bombay H.C : Where an order has been made under sub-s. (1) in favour of any person, whether such order relates to one or more assessment years, he shall not be entitled to any relief under this section in relation to any other assessment year at any time after the making of such order.

Avijit Das / July 26, 2005

High Court Of Bombay Sukhdev Hargopal Puri vs. Union Of India & Ors. Section 273A Asst. Years 1976-77, 1977-78, 1978-79,

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the recomputation of penalty imposed under s. 273(1)(a) of the IT Act after excluding the addition made to the assessee’s income on account of cessation of liability under s. 41(1) of the IT Act ?

Avijit Das / January 11, 2005

High Court Of Punjab & Haryana CIT vs. Chaudhry Cotton Ginning & Pressing Factory Section 273(1)(a) Asst. Year 1977-78, 1978-79

Allahabad H.C : Whether in law and on facts of the case, the Tribunal was justified in confirming the CIT(A)’s order cancelling the penalty of Rs. 37,970 imposed under s. 273(a) of the IT Act, 1961, by the ITO ?

Avijit Das / November 3, 2004

High Court Of Allahabad CIT vs. Motor Sales Ltd. Section 273(A) Asst. Year 1976-77 R.K. Agrawal & P. Krishna, JJ.

Section 273, Section 273A

Bombay H.C : The application of the petitioner filed under s. 273A

Avijit Das / February 25, 2004

High Court Of Bombay Anand B. Apte, L/H Of Late Smt. Kamalaben B. Apte vs. CIT Sections 273A Asst. Year

Section 273, Section 273A

Bombay H.C : The challenge in this petition is to the order passed by the CIT, Nasik, declining waiver of interest and penalties levied on the assessee under s. 273A

Avijit Das / January 21, 2004

High Court Of Bombay Dr. Mrs. Sudha Kankariya vs. CIT & ORS. Sections 273A Asst. Year 1988-89 V.C. Daga &

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