274 ITR

Section 273

Rajasthan H.C : Whether, on the facts and in the circumstances of the case and law, the Tribunal was justified in cancelling the penalty imposed under s. 273(2)(a) of Rs. 46,416 nothwithstanding the fact that R.A. under s. 256(2) of the IT Act, 1961 before the Hon’ble High Court on the quantum issue has been filed and the decision of which is pending ?

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High Court Of Rajasthan : Jaipur Bench CIT vs. Cosmopolitan Trading Corpn. Section 273 Asst. Year -1987-88 Shashi Kant Sharma

Sec. 139(4), Sec. 139(9), Section 139

Madhya Pradesh H.C : No separate time-limit for furnishing audit report under s. 44AB has been prescribed in the Act, 1961, for Government/non-Government organisation in law and in the facts and circumstances of the present case the assessee had ample time to make requisite compliance in terms of s. 44AB of the Act, 1961, in accordance with law before the order p. 7 under s. 139(9) was passed by the AO

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High Court Of Madhya Pradesh M.P. State Agro Industries Development Corporation Ltd. vs. CIT & ORS. Sections 139(4), 139(9) Asst.

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