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1 - 10 of 23 (0.35 seconds)Section 276C in The Income Tax Act, 1961 [Entire Act]
Section 277 in The Income Tax Act, 1961 [Entire Act]
Section 276CC in The Income Tax Act, 1961 [Entire Act]
Section 220 in The Income Tax Act, 1961 [Entire Act]
Section 133A in The Income Tax Act, 1961 [Entire Act]
Arun Arya vs Income Tax Officer on 28 September, 2018
22.In the judgment relied upon by the Department in
Arun Arya v. ITO CRMC No. 205/2015, IA No. 01/2015 dated
September 28, 2018 the High Court of Jammu and Kashmir at
Jammu on the basis of the survey conducted by the Income-tax
Department under section 133A of the Income-tax Act, tax was
assessed. The above case is also not applicable to the facts of
the present case as the above case is arising out of the survey
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Crl.O.P.No.22880 of 2025
and search which squarely fall within the Explanation to
section 277 of the Income-tax Act.
Vinaychandra Chandulal Shah vs State Of Gujarat And Anr. on 30 December, 1993
13.In Vijaychandra Chandulal Shah v. State of Gujarat
[1995] 213 ITR 307 (Guj) ; MANU/GJ/0054/1993 the Gujarat
High Court has considered various judgments and held that
mere failure to pay the advance tax, the offence is not
attracted. The relevant portion of the judgment is as follows
(page 313 of 213 ITR) :
Sayarmull Surana Revision vs The Income Tax Officer on 3 January, 2011
15.This court in Sayarmull Surana v. ITO [2019] 13
ITR-OL 4 (Mad) ; [2019] 306 CTR (Mad) 354 has held as
follows (page 9 of 13 ITR-OL) :
M/S Forzza Projects Private Limited vs Principal Commissioner Of Income Tax on 11 February, 2021
16.The High Court of Kerala in Forzza Projects Private
Limited v. Pr. CIT [2021] 17 ITR-OL 483 (Ker) ; [2021] 279
Taxman 459 (Ker) followed the judgment of Prem Dass's case
(supra) and held as follows (pages 488 and 489 of 17 ITR-
OL):