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1 - 6 of 6 (0.38 seconds)Bank Of Maharashtra Employees Co-Op ... vs Income Tax Officer,, Pune on 22 December, 2017
Shri Beereshwar Co-op. Credit Society Ltd. Vs ITO
ITA Nos.487/PAN/2025 AY: 2020-21
3.5 The assessee in this appeal alleged the action of Ld. NFAC
for confirming levy of penalty prematurely without first dealing with
the quantum appeal on merits as violative of natural justice.
The Income Tax Act, 1961
Commissioner Of Income-Tax,Andhra ... vs Mis. Bhikaji Dadabhai & Co on 22 February, 1961
In first place, it shall be purposive to quote that, 'a penalty is
levy of additional tax' as held by the Hon'ble Supreme Court in 'CIT
Vs Bikaji Dadabhai & Co.' [1961, 42 ITR 123 (SC)] which their
hon'ble lordships subsequently reiterated in 'Jain Brothers Vs Union
of India' [1970, 77 ITR 107 (SC)].
Dr. Pradeep Jain And Ors. vs Union Of India (Uoi) And Ors. on 22 June, 1984
In first place, it shall be purposive to quote that, 'a penalty is
levy of additional tax' as held by the Hon'ble Supreme Court in 'CIT
Vs Bikaji Dadabhai & Co.' [1961, 42 ITR 123 (SC)] which their
hon'ble lordships subsequently reiterated in 'Jain Brothers Vs Union
of India' [1970, 77 ITR 107 (SC)].
Commissioner Of Income-Tax, Etc. vs Maskara Tea Estate on 2 December, 1980
In this context it is worthy
to quote from the observation of Hon'ble Guwahati High Court made
at para 7 in the case of 'CIT Vs Maskara Tea Estate' [1981, 6 Taxman
191 (Gau)] that; . . . .
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