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1 - 6 of 6 (0.52 seconds)Section 271B in The Income Tax Act, 1961 [Entire Act]
Hindustan Steel Ltd vs State Of Orissa on 4 August, 1969
Further it is a settled law that when there is a technical or
venial breach of the provisions of law, the ends of justice requires that
discretion should not be exercised in favour of punishing a minor default and
for which we get support from the decision of Hon'ble Apex Court in the
case of Hindustan Steel Ltd. vs. State of Orissa (1972) 83 ITR 26 (SC)
whereby Hon'ble Apex Court has held as under:-
Section 250 in The Income Tax Act, 1961 [Entire Act]
Section 273B in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
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