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1 - 10 of 11 (0.23 seconds)The Income Tax Act, 1961
The Principal Commissioner Of Income ... vs M/S Reliance Petro Marketing Limited on 2 November, 2018
10. Reliance was also placed on the decision of the Hon'ble Apex
Court decision in the case of CIT Vs. Reliance Petro Products Ltd. in Civil
Appeal No. 2463 of 2010.
Commissioner Of Income Tax vs M/S Ssa'S Emerald Meadows on 5 August, 2016
14. Moreover, the SLP filed by the I.T. department before the Hon'ble
Supreme Court has been dismissed. Therefore, Hon'ble Supreme Court
has approved the findings made by Hon'ble Karnataka High Court in the
case of CIT Vs. SSA's Emerald Meadows (supra) and CIT Vs Manjunatha
Cotton & Ginnign Factory & others [2013] 359 ITR 565.
Commissioner Of Income-Tax vs Shree Raghunath Cotton Ginning And Oil ... on 26 October, 2004
14. Moreover, the SLP filed by the I.T. department before the Hon'ble
Supreme Court has been dismissed. Therefore, Hon'ble Supreme Court
has approved the findings made by Hon'ble Karnataka High Court in the
case of CIT Vs. SSA's Emerald Meadows (supra) and CIT Vs Manjunatha
Cotton & Ginnign Factory & others [2013] 359 ITR 565.
Ntpc Ltd. vs Commissioner Of Income Tax-V on 16 April, 2014
CIT, Circle-1, Bhatinda (supra) has held that
"when Assessing Officer is satisfied at stage of initiation of penalty
proceedings of a clear-cut charge against assessee of concealment of
12 ITA 99/JP/2018
Ram Sharan Gupta Vs. ITO
particulars of income, but imposes penalty by holding assessee as guilty
of other charge (furnishing of inaccurate particulars of income) or an
uncertain charge (concealment of particulars of income/furnishing of
inaccurate particulars of income), penalty cannot be sustained"
Section 10 in The Income Tax Act, 1961 [Entire Act]
Section 50C in The Income Tax Act, 1961 [Entire Act]
Section 271 in The Income Tax Act, 1961 [Entire Act]
Narayan Heights & Towers, Jaipur vs Ito, Jaipur on 20 February, 2017
16. The same view has been upheld by the Hon'ble Rajasthan High
Court in the case of Shevetha Construction Co. Pvt. Ltd. (supra), ITAT
Jaipur Bench in the case of Narayana Heights & Towers Vs ITO in ITA
No. 1033/JP/2016 and Lal Chand Mittal Vs DCIT in ITA No. 772/JP/2016
order dated 29/12/2011.