Section 271B in The Income Tax Act, 1961 [Entire Act]
Section 271B in The Income Tax Act, 1961
271B. [ Failure to get accounts audited. [Inserted by Act 21 of 1984, Section
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1 - 10 of 2681 (1.19 seconds)The D.C.I.T. vs Mangal Dayak Chit Fund (P) Ltd. ... on 31 August, 2004
obtained a Tax Audit Report as stipulated under Section 44AB, penalty under Section 271B had to be confirmed by reversing the order of the learned ... return was processed under Section 143(1)(a) and no resort to Section 143(2) or even re-opening under Section 147 was made which
Abhay Kumar And Co., Mehta Vegetables ... vs Union Of India (Uoi) And Ors. on 14 April, 1986
both the provisions as contained under Section 139(9)(e) and Section 44AB and Section 271B can be harmoniously read and the expression "without ... section (1) of Section 72 or Sub-section (2) of Section 73 or Sub-section (1) of Section 74 . He further submits that under Section
Commissioner Of Income Tax vs U.P. Co-Operative Cane Union ... on 3 May, 2005
Section 271BA , Section 271BB , Section 271C , Section 271D , Section 271E , Clause (c) or Clause (d) of Sub-section (1) or Sub-section (2) of Section ... section (1) of Section 272AA or Section 272B or Sub-section (1) of Section 272BB or Sub-section (1) of Section 272BBB or Clause
Commissioner Of Income-Tax vs Capital Electronics (Gariahat) on 11 February, 2003
said 1986 Act, Section 273B was introduced in the Act. This section provides that no penalty shall be imposed under Section 271B if the assessee ... regard to the question of imposition of penalty under different sections including Section 271B. Section 271B mandates imposition of penalty on the failure
Bangalore Steel Distributors vs Income-Tax Officer on 3 February, 1994
furnish under Sub-section (1) of Section 139 or by notice given under Sub-section (2) of Section 139 or Section 148 or has failed ... made, as permitted by Sub-section (3) of Section 6 inasmuch as there are no specific words in Section 10 imposing penalty in such cases
Assistant Commissioner Of Income-Tax vs Gayatri Traders on 30 April, 1996
required under Section 44AB .
16. Non-compliance with the provisions of Section 44AB renders an assessee liable for penalty under Section 271B . Section 271B ... provisions of Sections 5 and 9 of the Surtax Act are not in pari materia with Section 44AB and Section 271B of the Income
Bajrang Oil Mills vs Income Tax Officer on 2 August, 2006
attached with Section 44AB and the provisions of Section 139(9) in the light of the penalty provisions under Section 271B r/w Section 273B ... Section 44AB , Section 273B provides defence or way by which the assessee can seek absolution from liability to penalty that arises under Section 271B
Commissioner Of Income-Tax vs Ashoka Dairy on 7 January, 2005
specified under Sub-section (1) of Section 139 and consequently no penalty for such a default has been provided in Section 271B . Penal provisions have ... said 1986 Act Section 273B was introduced in the Act. This section provides that no penalty shall be imposed under Section 271B if the assessee
Income Tax Officer vs Kaysons India on 3 February, 2000
nature referred to in section 44AC or 44B or section 44BB of section 44BBA or section 44BBB , on and from the lst day of April ... specified under sub-section (1) of section 139 and consequently no penalty for such a default has been provided in section 271B . There