Category: Section 276

Madras H.C : Where High Court had given direction to consider application for compounding, mere pendency of appeal against conviction could not be a reason for refusing consideration of issue of compounding

High Court Of Madras Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) Vs. R. Inbavalli Section 276CC Rajiv Shakdher And R. Suresh Kumar, JJ. W.A Nos. 132 & 455 Of 2017 C.M.P. No. 2244 Of 2017 July 5, 2017 JUDGMENT R. Suresh Kumar, J. – This is a case, where, …

Madhya Pradesh H.C : The Commissioner of Income Tax (Central), Bhopal has challenged the order passed by the Settlement Commission 26.05.2014 (Annexure-P/4) under the provisions of subsection 2C of Section 245D

High Court Of Mp CIT & Anr. vs. Keti Construction Ltd. & Anr. Section 245D, 132, 153A, 143(2), 139(1), 245C(1), 132(4), 276C (2), 226(3), 279, 245HA, 245C, 245HA(1)(iv) Asst. Year 2010-2011 P.K. Jaiswal & J. K. Jain, JJ Writ Petition No.6313/2014 7th July, 2015 Counsel appeared: R. L. Jain, learned Senior Counsel, Veena Mandlik, learned counsel …

S.C : Benefit of proviso to section 276CC is available only to voluntary filing of return as required under Section 139(1) and said proviso would not apply after detection of failure to file return and after a notice under section 142(1)(i) or section 148 is issued calling for filing of return of income

Supreme Court Of India Sasi Enterprises vs. ACIT Assessment Years : 1991-92 To 1993-94 Section : 276CC, 139, 142, 148, 144, 278E K.S. Radhakrishnan And A.K. Sikri, JJ. Criminal Appeal Nos. 61 To 64 Of 2007 January 30, 2014 JUDGMENT K.S. Radhakrishnan, J. – We are concerned with four Criminal Appeals No.61 to 64 of 2007, …

Patna H.C :the complaint petition does not disclose the amount of evasion of tax and in absence of statement of tax, and in absence of the amount evaded, the proceeding u/s 276CC

High Court Of Patna Anil Kumar Sinha vs. Union Of India And Another Section 276CC Shivaji Pandey, J. Criminal Miscellaneous No. 17189 of 2011, 17801 of 2011, 17842 of 2011, 17847 of 2011, 17849 of 2011 & 17850 of 2011 6th February, 2013 Counsel appeared Y. V.Giri, Sr. Adv., A. K. Rastogi, R, K. Sinha, S. …

Madras H.C : Rejecting the plea of the petitioner for reviewing the order passed earlier, rejecting the request of the petitioner for the compounding of the offence, under Section 276CC

High Court Of Madras V.G. Paneerdas And Co. P. Ltd. vs. Secretary, Central Board Of Direct Taxes And Others Section 276CC Asst. Year 1987-1988 M. Jaichandren, J. Writ Petition No.19136 of 2012 and M.P.No.1 of 2012 22nd August, 2012 Counsel appeared S. Sridhar for the Petitioner.: Ramaswamy for the Respondent ORDER Heard the learned counsel for …

Delhi H.C : the Income Tax Department on the basis of some complaints by some approved trust/institutions that some persons were collecting donations in their names without authority and worked scrupulously aiding the donors in siphoning off the donated money back to them in dubious ways, after retaining a part of the alleged donation as commission

High Court Of Delhi DCIT vs. General Sales P. Ltd. And Others Section 276-C, Asst. Year 1984-85 M. L. Mehta, J. CRL.MC No. 583/2009 10th February, 2012 Counsel appeared Sanjeev Rajpal and Karan Chaudhan, Advocatefor the Petitioner.:Harish Gulati & Anindya Malhotra, Advocates for the Respondent M.L. MEHTA, J. The present petition under Section 482 CrPC assails …

S.C : the lessee had an option to renew the lease by giving three months’ notice prior to the expiry of the lease and further a fresh lease deed was required to be executed and registered

Supreme Court Of India Govind Impex (P) Ltd. & Ors. vs. Appropriate Authority, Incometax Department Section 269UA(f), 276AB, 278B Harjit Singh Bedi & Chandramauli Kr. Prasad, JJ. Criminal Appeal No. 41 of 2006 7th December, 2010 JUDGMENT Chandramauli Kr. Prasad, J. : Appellants are the owners of property bearing No. B-68, Greater Kailash, Part-I, New Delhi …

Madras H.C : The assessee under the IT Act is the petitioner in both these petitions. Criminal Original Petn. No. 27175 of 2007 is filed praying for appropriate direction directing the Court of Addl. Chief Metropolitan Magistrate E. O. II, Chennai, to await the orders on the compounding application filed by the petitioner herein/accused in E.O.C.C. No. 151 of 1985

High Court Of Madras N. Athimoolam vs. Income Tax Officer Section 276C, 277, 278B, IPC 120B, IPC 193, IPC 196, IPC 420, IPC 511 Asst. Year 1983-84 M. Sathyanarayanan, J. Criminal Original Petn. Nos. 27175 and 28081 of 2007 and Misc. Petn. Nos. 1 of 2007 20th August, 2010 Counsel Appeared : K. Ravi Anantha Padmanabhan, …

Madras H.C : whether by issuing a notice under s. 148 of the Act to the petitioner and thereafter by filing the returns within the time prescribed as per the said notice, he is exonerated from the prosecution under s. 276CC of the Act for not filing the returns within the statutory due date as per s. 139(1) of the Act

High Court Of Madras R. Inbavalli vs. ITO Section 276CC, 278E T. Sudanthiram, J. Criminal R.C. Nos. 578 to 580 of 2010 & M.P. No. 1 of 2010 7th July, 2010 Counsel Appeared : C.R. Sathindran, for the Petitioner : K. Ramasamy, for the Respondent JUDGMENT T. Sudanthiram, J. : The revision petitioner in all these …
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