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Section 275

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 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.

Sec. 269SS, Section 271D, Section 275

Rajasthan H.C : the penalty was not imposed within the prescribed period under Section 275(i)(c) from the date of initiation by the AO ignoring the legal provision that the authority competent to impose penalty under Section 271D was Joint Commissioner and hence the period of limitation should be reckoned from the issue of first show cause by the Joint Commissioner

Avijit Das / January 10, 2013

High Court Of Rajasthan CIT vs. Jitendra Singh Rathore Section 269SS, 271D, 275(i)(c) Asst. Year 2001-02 Dinesh Maheshwari & Arun

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

Delhi H.C : penalty has been levied after expiry of limitation period as laid down under s. 275(1)(a)

Avijit Das / September 30, 2011

High Court Of Delhi CIT vs. Mohair Investment & Trading Co. (P) Ltd. Section 271(1)(c), 275(1)(a) Asst. Year 2001-02 A.K.

Allahabad H.C : The proviso below Expln. 1(B) to s. 271(1)(c) was applicable and thereby cancelling the penalty of Rs. 22,000 imposed under s. 271(1)(c)

Avijit Das / July 20, 2009

High Court Of Allahabad CIT vs. Ganesh Rice Mills Section 271(1)(c), Expln. 1(B) Asst. Year 1984-85 R.K. Agrawal & S.K.

Section 275, Section 271C

Delhi H.C : The penalty imposed by the Assessing Officer under section 271C of the Income-tax Act, 1961, on the ground that the penalty order dated 16-3-2000 was passed beyond the time prescribed by section 275(1)(c), the same having been passed more than six months from the end of the month in which the show-cause notices were issued

Avijit Das / January 16, 2009

High Court Of Delhi CIT (TDS) vs. Ikea Trading Hong Kong Ltd. Assessment Year : 1988-89 to 1994-95 Section :

Sec. 2(12A), Sec. 275(1)(c), Sec. 44AB, Section 271B, Section 275

Karnataka H.C : Whether the Tribunal was correct in holding that the penalty under s. 271B for the asst. yr. 1991-92 are barred by limitation as per the provisions of s. 275(1)(c) of the IT Act, 1961 ?

Avijit Das / September 23, 2008

High Court Of Karnataka CIT & ANR. vs. S.C. Naregal Section 2(12A), 44AB, 271B, 275(1)(c) Asst. Year 1990-91, 1991-92 to

Sec. 275(1)(b), Section 271B, Section 275

Allahabad H.C : The penalty imposed under s. 271B on 23rd Oct., 1990, was not barred by limitation in view of the provisions of s. 275

Avijit Das / July 13, 2007

High Court Of Allahabad Bhola Nath Carpets (P) Ltd. vs. CIT Section 271B, 275(1)(b) Asst. Year 1986-87 R.K. Agrawal &

Sec. 271(1)(c ), Sec. 275(1)(a)

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the penalty order dt. 16th March, 1988, passed under s. 271(1)(c) of the IT Act, is beyond the period of limitation ?

Avijit Das / March 1, 2007

High Court Of Punjab & Haryana CIT vs. Smt. Santosh Mahey Section 271(1)(c), 275(1)(a) Asst. Year 1977-78 to 1980-81 M.M.

Section 271B, Section 275

Gauhati H.C : Whether, on the facts and in the circumstances of the case and in view of s. 271B r/w s. 275 of the IT Act, 1961, the learned Tribunal had erred in law in holding that penalty proceeding under s. 271B can be initiated after completion of the assessment proceedings ?

Avijit Das / November 22, 2006

High Court Of Gauhati Assam State Warehousing Corporation vs. CIT & ANR. Sections 271B, 275 Asst. Year 1988-89 D. Biswas

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