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Sonia Verma, Ludhiana vs Ito, Ward -1, Ludhiana on 2 March, 2023 cites

M/S Motilal Padampat Sugar Mills Co. ... vs State Of Uttar Pradesh And Ors on 12 December, 1978

ITA 565/CHD/2022 A.Y. 2017-18 Page 8 of 20 5.3 I n t h e s a i d b a c k d r o p , t h e f i n d i n g a r r i v e d a t b y t h e C I T( A ) a f f i r m i n g t h e p e n a l t y o r d e r a g a i n f o r t h e s a m e r e a so n s , i t w a s s u b m i t t e d , i s c on t r a r y t o l a w a nd f a c t s . I t w a s h is s u b m i s s i o n that it is not in dispute that the assessee has consistently given a n e x p l a n a t i o n a n d i n t e r m s o f t h e j u d i c i a l p r e c e d en t a s s e t t l e d b y t h e j u r i s d i c t i o n a l H i g h C o u r t i n ( S l N o . 4 ) CIT vs. M/s. Harpal Singh Jaswant Singh in ITR No. 14 of 1995 dated 13.09.2006 (P&H); (Sl.No. 5) CIT vs. Speedways Rubber (P) Ltd. reported in [2010] 326 ITR 31 (P&H.); (Sl. No. 6) PC1T vs. M/s. Tehal Singh Khara & Sons, Village Changli Jadid, Ferozepur in ITA No. 248 of 2017 (O & M) and (Sl.No. 9) Judgment of Hon'ble High Court of Allahabad in the case of CIT-II, Agra Vs Smt. Dimpal Yadav ITA No. 174 of 2015 dated 21.08.2015 i t w a s h i s p r a y e r t h a t t h e p e n a l t y i m p o s e d m a y b e q u a s h e d. Th e s e d e c i s i o n s w e r e s p e c i f i ca l l y h i g h l i g h t e d w h i l e s i m u l t a n e o u s l y r e l i a n c e wa s a l s o p l a c e d u p o n t h e o t h er d e c i s i o n s a l s o f i l e d i n t h e P a p e r B o o k , n a m e l y Hindustan Steel Ltd. vs. State of Orissa [1972] 83 ITR 26 (SC); Motilal Lal Padampat Sugar Mills Co. Ltd. vs. State of Uttar Pradesh & Ors. reported in [1979] 118 ITR 326; Faridkot Bathinda Kshetriya Gramin Bank vs. JCIT : reported in [2003] 125 Taxman 268 (ASR.) (MAG.
Supreme Court of India Cites 15 - Cited by 1143 - P N Bhagwati - Full Document
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