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Section 274

Sec. 271(1)(c ), Section 274

Bombay H.C : Whether on the facts and in the circumstances of the case, the levy of penalty is legal and justified?

Avijit Das / August 22, 2017

High Court Of Bombay Maharaj Garage & Co. vs. CIT, Nagpur Section 271(1)(c),274 Assessment year 1987-88 R.K. Deshpande And Manish […]

Sec. 271(1)(c ), Section 274

Karnataka H.C : Penalty cannot be imposed merely because assessee accepted assessment order levying tax and interest, unless it is discernible from assessment order that addition was on account of concealment

Avijit Das / December 13, 2012

High Court Of Karnataka CIT Vs. Manjunatha Cotton & Ginning Factory Assessment Years : 2000-01, 2003-04 And 2004-05 Section :

Sec. 271(1)(c ), Section 274, Section 275

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in not considering and discussing the case law relied on by the appellant (who was the respondentassessee before Tribunal), at the time of final argument and whether such an order shall subsist ?

Avijit Das / June 19, 2006

High Court Of Kerala G. Manoharan vs. ACIT Sections 271(1)(c), 274, 275 Asst. Year 1985-86 K.S. Radhakrishnan & V. Ramkumar,

Sec. 271(1)(a), Section 271, Section 274

Rajasthan 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)(c) holding that the IAC had no jurisdiction to levy the said penalty on 20th March, 1978 ?

Avijit Das / January 30, 2002

High Court Of Rajasthan : Jaipur Bench CIT vs. Sonu Vyas Sections 271(1)(c), 274(2) Asst. Year 1972-73 Y.R. Meena &

Sec. 271(1)(c ), Section 271, Section 274

Delhi H.C : Whether, on the facts and circumstances of the case, the Tribunal is right in law in cancelling the penalties levied by the IAC on 31st July, 1976, against the assessee for the asst. yrs. 1972-73 and 1973-74 under s. 271(1)(c) of the IT Act, 1961, as without jurisdiction?

Avijit Das / December 8, 2000

High Court Of Delhi CIT vs. Bishamber Dayal & Co. Sections 271(1)(c), 274(2) Asst. Year 1972-73, 1973-74 Arijit Pasayat, C.J.

Sec. 271(1)(c ), Section 271, Section 274

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law incancelling the penalty order passed by the IAC on 14th March, 1978, holding that IAC had no jurisdiction to impose the said penalty under s. 271(1)(c) after the deletion of s. 274(2) of the IT Act w.e.f. 1st April, 1976?

Avijit Das / July 14, 2000

High Court Of Delhi CIT vs. D.K. Nawlakha Sections 271(1)(c), 274(2) Asst. Year 1973-74 Arijit Pasayat, C.J. & S.K. Aggarwal,

Sec. 271(1)(c ), Section 256, Section 271, Section 274

Kerala H.C : Whether, on the facts and in the circumstances of the case, the order of imposition of penalty by the IAC was invalid and without jurisdiction?

Avijit Das / December 18, 1999

High Court Of Kerala (Full Bench) CIT vs. M.A. Unneerikutty Sections 256, 271(1)(c), 274(2) Asst. Year 1972-73 Arijit Pasayat, C.J.;

Sec. 271(1)(c ), Section 271, Section 274

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in pholding the imposition of penalty under s. 271(1)(c) of the IT Act, 1961, in respect of both the years under reference ?

Avijit Das / February 24, 1999

High Court Of Allahabad Pandit Govind Prasad Mishra vs. CIT Sections 271(1)(c), 274 Asst. Year 1971-72, 1972-73 S.L. Saraf &

Sec. 271(1)(c ), Section 274

Madras H.C : The Tribunal further proceeded to hold that the law applicable in the matter of levy of penalty is the law as on the date of return and not on the date of the initiation of the proceedings

Avijit Das / October 13, 1998

High Court Of Madras CIT vs. N. Rama Devi L/H Of T. Natarajareddiar Sections 271(1)(c), 274(2) Asst. Year 1969-70, 1970-71

Sec. 271(1)(c ), Section 271, Section 274

S.C : This matter relates to the jurisdiction of the IAC to impose the penalty.

Avijit Das / March 12, 1997

Supreme Court Of India Sadhu Ram vs. CIT Sections 271(1)(c), 274(2) S.C. Agrawal & G.B. Pattanaik, JJ. Civil Appeal No.

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