section (3) of section 143 or
this section has been made for the relevant
assessment year, no action shall be taken under
this section after ... return
under section 139 or in response to a notice issued
under sub section(l) of section 142 or section 148
or to disclose fully
deducting tax u/s. 194H of the Act
fails and thus the Assessee cannot be treated as 'assessee-in-
default' ... from third parties (after making the specified retention)
to the principal. ( Section 218 of the Indian Contract Act). The
6
ITA Nos. 1445 & 1446
charges from the export
turnover and also total number for computing deduction u/s 10A of
the Income Tax Act."
4. The brief facts ... after
claiming a deduction of Rs.18,01,218/- u/s 10 A of the Income Tax
Act . Thereafter, filed its revised return
charges from the export
turnover and also total number for computing deduction u/s 10A of
the Income Tax Act."
4. The brief facts ... after
claiming a deduction of Rs.18,01,218/- u/s 10 A of the Income Tax
Act . Thereafter, filed its revised return
charges from the export
turnover and also total number for computing deduction u/s 10A of
the Income Tax Act."
4. The brief facts ... after
claiming a deduction of Rs.18,01,218/- u/s 10 A of the Income Tax
Act . Thereafter, filed its revised return
charges from the export
turnover and also total number for computing deduction u/s 10A of
the Income Tax Act."
4. The brief facts ... after
claiming a deduction of Rs.18,01,218/- u/s 10 A of the Income Tax
Act . Thereafter, filed its revised return
raising a demand of Rs. 19,66,218/-
u/s 201(1A) of I T Act. Subsequently, the penalty proceedings u/s 271C
were initiated ... amount u/s. 201(1) at Rs.
3,27,70,364 and interest u/s. 201(1A) at Rs. 19,66,218 as evidenced
consistent in the context of section 9. As per section 9, the
basic criteria provided in the section is about accrual of or arising ... will include the tax determined on application of
section 115J / 115JA in the regular assessment. Therefore, interest
u/s 234B is payable on failure
made by him
under section 69A of the Act was as per section 115BBE of the Act
9
ITA 218 and 219/Hyd/2025
Navadurga ... section (1) of Section 115BBE read as under:
"(1) Where the total income of an assessee-
(a) includes any income referred to in section
made by him
under section 69A of the Act was as per section 115BBE of the Act
9
ITA 218 and 219/Hyd/2025
Navadurga ... section (1) of Section 115BBE read as under:
"(1) Where the total income of an assessee-
(a) includes any income referred to in section
