Advocate -- the same being State of Orissa v. Susil Kumar, (1979) 48 CLT 561. There, some dues had become payable to the State Government whereas ... insubstantial mistake.
27. Bhagaben Charan v. State of Orissa (1988) 65 CLT 505, also required strict compliance with the provisions of the Act because
placed reliance on the decisions of this Court reported in (1987) 63 CLT 10 : (1988 Cri LJ 286) ( Bairagi Charan Jena v. State of Orissa ... CLT 273 : (1988 Cri LJ 218) ( Rama Chandra Jana v. Muralidhar Onjha ).
3. Section 107(1) of the Code reads as follows:-
107. Security
PCIT V/s.Ms. Lata Jain (2016) 384lTR 543 (Del.)
x)ClT Vis. Gurinder Singh Bawa (2017)79 taxmann.com 398 (Bom.)
xi) PClT ... Meeta Gutgutia (2017) 395 lTR 526 (Del)
xii) ClT V/S. SKS lspat & Power Ltd. (20l7) 398 1TR 584 (Bom.HC)
xiii
loss as
capital loss. This ground was not accepted by the ClT
10
(Appeals) as correct. It was held that in view of the finding ... ClT (Appeals), the foundation an which penalty was
initiated has fallen down. Therefore, the penalty on that
ground cannot fructify. The ClT (Appeals), however, upheld
hypothetical/illusory income. The assesse relied on
the following case-laws:
1. ClT Gujarat Vs A. Raman & Co AIR 1968 SC 49
2.ClT ... labhdas & Co. 461TR 144 SC
3.State Ban of Travancore Vs ClT 158 ITR 102 SC
3. ClT Vs Vasisth Chay Vyapar
facts of the Appellant it is observed that the AO / ClT(A) did
not accept the submissions of the Appellant that business receipts ... Sheraton International (10 SOT 542), (Delhi Tribunal)
• Skycell Communications Ltd. vs. Oy. ClT (251 1Tf< 53)
• P.N.Writer (941TO 446), etc.]
1.3.12. Further
Another on 8 November, 2019
Author: Amit Rawal
Bench: Amit Rawal
CRM-CLT-OJ-No.1 of 2019 (O&M) {1}
IN THE HIGH ... COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
CRM-CLT-OJ-No.1 of 2019 (O&M)
Date of Decision: November 8th, 2019
Justice (Retd
Madras) (P) Ltd. Vs ACiT (Mad) 324 ITR 181
ClT Vs Ravindran Prabhakar (Mad) 326 ITR 363
ITO Vs K.M. Pachiappan
4470/Mum/2013
Wadhwa Constructions
c) Premier Construction Co. Ltd. v. ClT, (1966) 62 lTR 176
(Bom);
d) Liberty Cinema v. ClT ... Transport Co. Pr. Ltd. v. ClT, (1962) 46 lTR
e) 1009, 1016 (Mad); Transport Co. Ltd. v. ClT
admitted position held as follows:
"In the case on hand, the ClT has assumed jurisdiction
by issuing show cause notice ... thus not maintainable. If, during
the course of revision proceedings the ClT was of the
opinion that the order of the AO was erroneous
