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Mohan Cooperative Industrial Estate ... vs Assistant Commissioner Of Income Tax. on 27 June, 1994 cites

Commissioner Of Income-Tax vs University Printers on 23 October, 1990

yr. 1986-87 a similar addition had been made by the ITO, but penalty proceedings initiated under S. 271(1)(c) were subsequently dropped. As regards asst. yr. 1985-86 the learned counsel stated that penalty proceedings were initiated, but no penalty was levied. On the question of mensrea/mala fide intention, the learned counsel placed reliance on the decision of the Supreme Court in Cement Marketing Co. of India Ltd. vs. Asstt. CST (1980) 124 ITR 15 (SC) and that of the Allahabad High Court in the case of CIT vs. University Printers (1991) 188 ITR 206 (All). In concluding his arguments the learned counsel urged that the penalty be cancelled.
Allahabad High Court Cites 5 - Cited by 12 - B P Reddy - Full Document

Cement Marketing Co. Of India Ltd vs Asstt. Commissioner Of Sales-Tax, ... on 30 October, 1979

yr. 1986-87 a similar addition had been made by the ITO, but penalty proceedings initiated under S. 271(1)(c) were subsequently dropped. As regards asst. yr. 1985-86 the learned counsel stated that penalty proceedings were initiated, but no penalty was levied. On the question of mensrea/mala fide intention, the learned counsel placed reliance on the decision of the Supreme Court in Cement Marketing Co. of India Ltd. vs. Asstt. CST (1980) 124 ITR 15 (SC) and that of the Allahabad High Court in the case of CIT vs. University Printers (1991) 188 ITR 206 (All). In concluding his arguments the learned counsel urged that the penalty be cancelled.
Supreme Court of India Cites 6 - Cited by 165 - P N Bhagwati - Full Document
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