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Seetharama Lakshmi Rice And Groundnut ... vs Income-Tax Officer, K-Ward And Ors. on 30 March, 1977
cites
Section 271 in The Income Tax Act, 1961 [Entire Act]
Section 275 in The Income Tax Act, 1961 [Entire Act]
Section 251 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 246 in The Income Tax Act, 1961 [Entire Act]
The Taxation Laws (Amendment) Act, 2006
Sir Shadilal Sugar And General Mills ... vs Union Of India (Uoi) And Anr. on 22 April, 1971
Since the original assessment order was made on 27th of December, 1969, the imposition of penalty on 23rd of December, 1972, is clearly barred by limitation. He further pointed out that Clause (i) has no application because there was no further appeal against the remand order. That is why, he argued, Clause (ii) would apply to the case. He placed reliance on Sarangpur Cotton Manufacturing Co. Ltd. v. Commissioner of Income-lax [1957] 31 ITR 698 (Bom), K. Gopalaswami Mudaliar v. Fifth Additional Income-tax Officer [1963] 49 ITR 322 (Mad) and Shadilal Sugar and General Mills v. Union of India [1972] 85 ITR 363 (AH) in support of his contention that it was the first assessment that was postulated by Clause (a).