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1 - 10 of 52 (0.37 seconds)Section 256 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs P.M. Shah on 9 November, 1992
20. We have also perused the various case laws cited by the Revenue in support of the penalty levied and we find that the facts of those cases are different and distinguishable and ratio of those decisions are not fully applicable to the present case. Moreover, in the case reported in (1989) 179 ITR 628 (P&H) (supra), (1988) 169 ITR 782 (All) (supra), (1982) 144 ITR 133 (MP) (supra), (1987) 168 ITR 1 (Ker) (supra) penalty has been levied invoking the old Explanation under s. 271(1)(c), i.e., for the period prior to 1st April, 1976 and since the present case falls in the later period the ratio of those decisions is otherwise not applicable.
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 274 in The Income Tax Act, 1961 [Entire Act]
Diamond Trust Investment (P.) Ltd. vs Assistant Commissioner Of Income-Tax. on 17 November, 1993
12. Diamond Trust Investment (P) Ltd. vs. Asstt. CIT (1994) 51 ITD 123 (Bom)
Banaras Textorium vs Commissioner Of Income-Tax. on 14 September, 1987
1. Banaras Textorium vs. CIT (1988) 169 ITR 782 (All);
Commissioner Of Income-Tax, Kanpur vs Behari Lal Ram Charan Ltd on 22 April, 1987
8. CIT vs. Hari Ram Sri Ram (1987) 167 ITR 578 (All)
Saraf Trading Corporation vs Commissioner Of Income-Tax on 19 October, 1978
9. Saraf Trading Corpn. vs. CIT (1987) 167 ITR 909 (Ker)