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Taneja Rice & Dall Mills, Kanpur vs Asst. Commissioner Of Income Tax-Ii, ... on 18 January, 2019 cites

Commissioner Of Income-Tax vs Shree Raghunath Cotton Ginning And Oil ... on 26 October, 2004

2. 'CIT and Another vs. Manjunath Cotton & Ginning Factory', [2013] 359 ITR 565 (Karn.). In this case, it 6 ITA No. 548/Lkw/2017 has been held by the Hon'ble High Court that notice under section 274 read with section 271(1)(c) of the Act should specifically state the grounds mentioned in 271(1)(c) i.e. whether it is for concealment of income or for furnishing of inaccurate particulars of income.
Punjab-Haryana High Court Cites 14 - Cited by 1430 - A K Mittal - Full Document

Commissioner Of Income-Tax vs Suresh Chandra Mittal on 26 July, 2001

5. BECAUSE otherwise also and in any case, it deserves to be held by the "authorities" below that, after the appellant had been served with a notice under section 148, it had filed the "return" giving full particulars of 'surplus' earned on sale of land and keeping in view the principle laid down by the Hon'ble Apex Court in the case of CIT Vs. Suresh Chandra Mittal reported in (2001) 251 ITR 9 and the latest decision in the case of Price Waterhouse Coopers Pvt. Ltd. vs. CIT reported in (2012) 348 ITR 306, no penalty was leviable/maintainable."
Supreme Court of India Cites 0 - Cited by 288 - Full Document

M/S Price Waterhouse Coopers Pvt. Ltd., ... vs Cit, (It & Tp), Kolkata, Kolkata on 1 August, 2018

5. BECAUSE otherwise also and in any case, it deserves to be held by the "authorities" below that, after the appellant had been served with a notice under section 148, it had filed the "return" giving full particulars of 'surplus' earned on sale of land and keeping in view the principle laid down by the Hon'ble Apex Court in the case of CIT Vs. Suresh Chandra Mittal reported in (2001) 251 ITR 9 and the latest decision in the case of Price Waterhouse Coopers Pvt. Ltd. vs. CIT reported in (2012) 348 ITR 306, no penalty was leviable/maintainable."
Income Tax Appellate Tribunal - Kolkata Cites 8 - Cited by 100 - Full Document
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