Apex Court in the case of MAK Data
Page 1 of 10
HC-NIC Page 1 of 10 Created ... relied upon the decision of the Supreme Court in case of
MAK Data (P) Ltd. v. CIT , reported in 358 ITR 593. He
also relied
even in the penalty proceedings. The
Supreme Court in case of Mak Data P. Ltd v.
Commissioner of Income Tax reported ... peace" as held by the Supreme Court
in case of Mak Data P. Ltd (supra), this would not
necessarily avoid initiation of penalty proceedings
Learned Senior Standing Counsel for
Revenue pressed into service MAK Data P.
Ltd. Vs. Commissioner of Income ... beyond the
assessing officer in cases of non-
application of mind. MAK Data Systems case
deals with penalty under Section
also been considered by
Supreme Court in the case of Mak Data Pvt.
Limited V/S CIT 38 taxmann.com 448 [2013]
wherein
also relied upon
the decision in the case of Mak Data (P) Ltd. v.
Commissioner of Income Tax - II reported in
2013(38) taxmann ... respondent has relied
upon the paragraph No.9 of Mak Data (P) Ltd.
(Supra), wherein the Hon'ble Supreme Court has
observed as under
assessee.
10. The decision of the Supreme Court in case of MAK
Data (P) Ltd. (supra) was based on different set of facts
assessee.
10. The decision of the Supreme Court in case of MAK
Data (P) Ltd. (supra) was based on different set of facts
Supreme Court in the case of Mak Data Pvt. Ltd.
vs. CIT reported in (2013) 358 ITR 593 (SC) while
confirming the order
upon the decision of the Supreme Court in the
case of Mak Data P. Ltd. v. Commissioner of Income
upon the decision of the Supreme Court in the
case of Mak Data P. Ltd. v. Commissioner of Income
