would
make the petitioner liable to penal action under Sections 271 and
271A of the Income Tax Act. Thus, he cannot be compelled to
incriminate ... being hauled up for active concealment of
income under Sections 271 and 271A of the Income Tax Act, 1961
does not and cannot arise
office of
the Commissioner of Income Tax in a proceeding under
Section 271A of the I.T Act. The complainant was earlier told
that ... given allegations only a proceeding under
Section 271A of the I.T Act is possible, and that the
Crl.A No.1255
271A/06 - Mukhtyar Singh Etc. vs . Uoi on 28 August, 2008
: 1: LAC 271A/06 - Mukhtyar Singh etc. Vs. UOI
THE COURT OF SHRI SANJAY ... Dwarka Phase II", Delhi for
Planned Development of Delhi.
: 2: LAC 271A/06 - Mukhtyar Singh etc. Vs. UOI
2. The Land Acquisition Collector (hereinafter
271A/13, Bses (Ypl) vs . Amit Kumar Anand Page 1 Of 3 on 18 July, 2014
1
IN THE COURT OF DR. SHAHABUDDIN : ADDITIONAL
SESSIONS ... JUDGE, SPECIAL ELECTRICITY COURT, EAST
DISTT., KARKARDOOMA COURTS, DELHI
COMPLAINT CASE NO. 271A/13
P.S. SHAKARPUR, DELHI
U/S 135/138 OF THE ELECTRICITY
required under Section 44AA of the Act attracts penalty provisions under Section 271A of the Act but that would not take out the jurisdiction ... particulars as may be prescribed.
The penalty provisions are contained in Sections 271A and 271B of the Act which are reproduced below:
271 A. Failure
required under Section 44AA of the Act attracts penalty provisions under Section 271A of the Act but that would not take out the jurisdiction ... particulars as may be prescribed.
The penalty provisions are contained in Sections 271A and 271B of the Act which are reproduced below:
271A. Failure
Section 271A of the Act in File No.ITBA/PNL/F/271A/2022-
23/1045657100(1) dated 19.09.2022 by the Second
Respondent for the assessment ... from
recovering the demand in pursuance of the penalty levied
under Section 271A of the Act in File
levied
penalty of Rs.4,60,903/- and penalty under Section 271A and
271B of The Act were also levied amounting ... levied for concealment of true income. That penalty
under Section 271A and 271B of the Act as levied by both orders
dated 30.07.2014 which were
Section 44AB contemplates audit of account and penalty is provided under Sections 271A and 27113 of the Act,
6. We have gone through the provisions ... Sections 44AA , 44AB , 271A
and 271B of the Act. Maintenance of accounts is envisaged under Section
44AA and on failure to do so the assessee
Laws (Amendment and Miscellaneous Provisions) Act, 1986 introduced several changes in Sections 271A , 271B , 272A , 272AA , Page 3506 272B, 273, 273B, 276A, 276AB, 276B, 276DD ... Income Tax Act for failure to furnish information regarding securities, under Section 271A for delay in filing return of income without reasonable cause, under Section
