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Commissioner Of Income Tax vs Smt. Roshni Dev on 5 August, 2010 cites

Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008

II. Whether, on the facts and in the circumstances of the case, the Ld. ITAT was right in law in confirming the order of the Ld. CIT (A) in deleting the penalty of Rs.9,45,701/- levied by the Assessing Officer u/s 271 (1)(c) of the Income Tax Act, 1961 even though the penalty is leviable on contravention of the provisions of a civil statute like Income Tax Act and it is settled law that breach of a civil obligation attracts levy of penalty whether the contravention was made by the defaulter with ITA No. 341 of 2010 -3- any guilty intention or not and in contradiction to the judgment of the Hon'ble Supreme Court in the case of Union of India and others vs. Dharmendra Textiles Processors and others (2008) 306 ITR 277 (SC)?
Supreme Court of India Cites 44 - Cited by 1355 - A Pasayat - Full Document

Commr.Of I.T.Faridabad vs Ghanshyam (Huf) on 16 July, 2009

III. Whether, on the facts and in the circumstances of the case, the ITAT was right in law in confirming the order of the Ld. CIT (A) in deleting the penalty of Rs.9,45,701/- levied by the Assessing Officer u/s 271 (1)(c) of the Income Tax Act, 1961 in view of judgment of Apex Court as the entire controversy on the year of taxability of enhanced compensation and interest thereon has now come to rest with the judgment of the Hon'ble Supreme Court in the case of Commissioner of Income Tax, Faridabad vs. Ghanshyam (HUF) reported in (2009) 315 ITR 1 wherein it has held that the year in which enhanced compensation is received is the year of taxability?"
Supreme Court of India Cites 38 - Cited by 87 - S H Kapadia - Full Document
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