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Documents citing Commissioner Of Income-Tax vs K.C. Behera And Ors. on 13 September, 1973

Addl. Commissioner Of Income-Tax vs Thahrayamal Balchand on 10 January, 1977

6. It has been held in CIT v. K. C. Behera [1976] 103 ITR 479 (Orissa) that the Tribunal should have determined the validity of the penalty with reference to law as it was subsequent to the amendment. The case of Parimisetti Seethavamamma [1965] 57 ITR 532 (SC) relates to gifts which are not taxable as income. Findings were arrived at by the Tribunal by placing the burden wrongly on the assessee. It was held that the conclusion recorded by the Tribunal cannot be regarded as binding upon the High Court. This authority is distinguishable and does not, however, help the petitioner in any way.
Rajasthan High Court - Jaipur Cites 10 - Cited by 11 - Full Document

Madhav Construction, Ulhasnagar vs Pr Cit 3, Thane on 7 July, 2017

14. The AO has passed assessment orders u/s 143(3) r.w.s. 254 as per the specific directions given by the ITAT with reference to the eligibility of deduction u/s 80IB(10) of the Act. The AO, after satisfying with the other conditions prescribed u/s 80IB(10) has allowed the claim of deduction. Therefore, the Principal CIT cannot say that the AO has not considered the provisions of section 80A(5) before allowing the deduction claimed u/s 80IB(10) of the Act. We further observe that the Hon'ble Bombay High Court in the case of CIT vs K Sera Sera Productions Ltd (supra) has observed that the CIT has no power to revise the assessment order on the issues which were considered and decided in appeal by the CIT(A).
Income Tax Appellate Tribunal - Mumbai Cites 43 - Cited by 0 - Full Document

Commissioner Of Income-Tax vs K.C. Behera And Ors. on 11 August, 1977

6. This court by judgment dated September 5, 1973, in S.J.C. No. 157 of 1971 [since reported as CIT v. K.C. Behera [1976] 105 ITR 193 (Orissa)] answered the question by saying that the Tribunal was not justified in cancelling the penalty. The court observed that after the case went back to the Tribunal, the correct law should be applied and a finding of fact as to whether penalty was exigible should be reached.
Orissa High Court Cites 8 - Cited by 0 - Full Document

Commissioner Of Income-Tax, Orissa vs K. C. Behera And Others. on 11 August, 1977

This court by judgment dated september 5, 1973, in S.J.C.No. 157 of 1971 [since reported as CIT v. K. C. Behera [1976] 105 ITR 193 (Orissa)] answered the question by saying that the Tribunal was not justified in cancelling the penalty. The court observed that after the case went back to the Tribunal, the correct law should be applied and a finding of fact as to whether penalty was exigible should be reached.
Orissa High Court Cites 8 - Cited by 2 - Full Document
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