Supreme Court in the case of MAK Data (P) Ltd. vs. CIT-II 38
Taxman 448(SC) whereby the Hon'ble Apex Court held ... decision of the Hon‟ble Supreme Court in the case of
MAK Data (P) Ltd. Vs. CIT-II , 38 Taxman
Supreme
Court in the case of Mak Data (P) Ltd. Vs. CIT (2014) 1 SCC 674 and ITA
No. 274/Agra/2018 M/s. Fairyland ... Supreme Court in the case of
Mak Data (P) Ltd. Vs. CIT (2014) 1 SCC 674. Therefore, this order
decision of Hon'ble Supreme Court in the case of
MAK Data (P) Ltd., vs. CIT , [2013] 358 ITR 593 and held that ... Supreme Court
in the case of MAK Data (P). Ltd v CIT [2013] 358 ITR 593 on this
subject, which are as below
ignoring binding supreme Court decision given in the
case of MAK Data (P) Ltd. v. CIT (2013) 358 ITR 593(SC)
3. Whether ... judgment relied upon by the CIT(A) in the case of MAK Data vs.
CIT , 38 taxman.com 448 (SC) was in fact fully applicable
India vs. Dharmendra Textile
Processors [2008] 306 ITR 277 (SC), Mak Data Pvt. Ltd. vs. CIT and Hon'ble Delhi
High Court decision ... order at para 5,2 has placed reliance on decision of MAK Data
Pvt, Ltd. vs. GIT reported at 35S ITR 0593. In the aforesaid
decision of Hon'ble Supreme
Court in the case of MAK Data Pvt. Ltd. Vs CIT [2013] 358 ITR 593 (SC)
wherein offer ... decision of Hon'ble Supreme Court in the case of
MAK Data Pvt. Ltd. Vs. CIT, October 31, 2013 (Date of publication) had
levied
decision of Hon‟ble
Supreme Court in the case of MAK Data Pvt. Ltd. Vs. CIT (2013) 358 ITR
593 (SC) wherein offer of surrender ... Supreme Court
in the case of MAK Data Pvt. Ltd. Vs. CIT , (2013) 358 ITR 593 (SC).
Thereafter, it was analysed that the facts
judg-
ment of the Hon'ble Supreme Court in MAK Data Private Limited vs.
Commissioner of Income Tax-II ( 2014) 1 SCC 674, Commissioner ... learned counsel for the Revenue
on the decision in Mak Data Private Limited (supra) to urge that the penalty
contemplated by Section
Supreme Court in the case of Mak Data Ltd.
The decision of the Hon'ble Supreme Court is distinguishable on the
facts that ... case of Mak Data Ltd., no explanation was given by
the assessee in respect of the documents found on the survey
proceedings. In the case
that of Hon'ble Supreme Court in case of Mak Data P. Ltd. vs.
CIT 358 ITR 593 is relating to survey and there
