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1 - 10 of 10 (0.23 seconds)Section 115JB in The Income Tax Act, 1961 [Entire Act]
Section 246 in The Income Tax Act, 1961 [Entire Act]
Section 246A in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 253 in The Income Tax Act, 1961 [Entire Act]
Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008
20. The Ld. CIT(A), after considering the relevant submissions of the
assessee and also relied upon the decision of the Hon'ble Supreme Court in the
case of Union of India vs. Dharmendra Textile Processors reported in (2008)
306 ITR 277, observed that the penalty levied under section 271(1)(c) of the
Act is justified in this case. However, this is a case covered by provisions of
13 ITA No.7539/M/2013 & ors
M/s. Asia Investments Private Limited
sub section (1A) to section 275 of the Act. This is a case where the relevant
assessment order was the subject matter of an appeal to the Ld. CIT(A) under
section 246 or section 246A(a) and an appeal to the appellate Tribunal under
section 253 of the Act and an order imposing penalty is passed before the order
of the ITAT was received by the Chief Commissioner or the Commissioner.
Therefore, an order reducing or cancelling penalty or dropping the proceedings
for the imposition of penalty may be passed by the AO on the basis of
assessment as revised by giving effect to such order of the Commissioner
(Appeals) or the ITAT after hearing the assessee and giving a reasonable
opportunity of being heard as per law.
C.I.T.,Ahmedabad vs Reliance Petroproducts Pvt.Ltd on 17 March, 2010
In this regard, relied
upon the decision of Hon'ble Supreme Court in the case of CIT
v. Reliance Petroproducts (P.) Ltd." [2010] 322 ITR 158 (SC).
Section 254 in The Income Tax Act, 1961 [Entire Act]
Section 260A in The Income Tax Act, 1961 [Entire Act]
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