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1 - 10 of 26 (0.57 seconds)Section 271D in The Income Tax Act, 1961 [Entire Act]
Section 269T in The Income Tax Act, 1961 [Entire Act]
Section 271E in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Noida Toll Bridge Co. Ltd. on 28 January, 2003
In this case also,
as in the above case, a contra entry was passed on 2.4.2007
i.e. in the year under consideration by debiting the account
of M/s. Vardaan Fashion and crediting the said amount to S.
Avatar Singh. This is also an adjustment entry made on
account of rectification of the mistake and therefore, there
was no violation of the provisions of section 269SS, and
hence penalty u/s 271D is not attracted.
S.R. Koshti vs Commissioner Of Income-Tax on 28 December, 2004
j) S. R. Koshti vs. CIT (2005) 276 ITR 165 (Guj.)
Commissioner Of Income Tax vs Lokhpat Film Exchange (Cinema) on 23 January, 2007
k) CIT vs. Lokhpat Film Exchange (Cinema) (2008) 304
ITR 172 (Raj.)
I) Shrepak Enterprises vs. DCIT (1998) 60 TTJ (Ahd.) 199
6.1 The appellant has also placed reliance on the CBDT
Circular no.387 dated 6.7.1984 wherein the objectives of
section 269SS have been discussed. In this context, the
appellant has submitted as under:
Commissioner Of Income-Tax vs Bombay Conductors And Electricals Ltd. on 11 February, 2008
d) CIT vs. Bombay Conductors and Electrical Ltd. (2008)
301 ITR 328
Section 132 in The Income Tax Act, 1961 [Entire Act]
Ramlal, Motilal And Chhotelal vs Rewa Coalfields Ltd on 4 May, 1961
i) Ramlal & Ors. Vs. Rewa Coalfields Ltd. AIR 1962 SC 361