Section 271D in The Income Tax Act, 1961 [Entire Act]
Section 271D in The Income Tax Act, 1961
271D. Penalty for failure to comply with the provisions of section 269-SS.
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1 - 10 of 2976 (0.82 seconds)The Commissioner Of Income Tax vs Sunil Kumar Goel ---Respondent on 3 March, 2009
section (1) of] [section 271, section 271A,
section 271AA] section 271B [section 271BA), [section 271BB],
section 271C [section 271CA] section 271D, section 271E,
[section 271F ... section 272A, sub-section (1) of section 272AA] or [section
272B or [sub-section (1) [or sub-section (1A)] of section 272BB
or] [sub-section
Omec Engineers vs Commissioner Of Income Tax on 18 September, 2007
section (1) of Section 271 , Section 271A , [ Section 271AA ], Section 271B , [ Section 271BA ), [ Section 271BB ,] Section 271C , [ Section 271CA ] Section 271D , Section 271E , [ Section 271F ... section (2) of Section 272A , Sub-section (1) of Section 272AA ] or [ Section 272B , or] [Sub-section (1) [or Sub-section (1A)} of Section 272BB
Commissioner Of Income-Tax vs Hissaria Bros. on 21 July, 2006
failure to comply with the provision of Sections 269SS and 269T inviting levy of penalty under Sections 271D and 271E respectively and his absolution from ... Section 275(1)(a) and Clause (b) of Sub-section (1) of Section 275 is significantly missing from Clause (c) of Section
C.I.T.Udaipur vs Jitendra Singh Rathore on 10 January, 2013
same being in contravention of Section 269SS , initiated
the penalty proceedings under Section 271D of the Act. The
show cause notice in this regard ... section (1) of Section 275 cannot be
attracted to such proceedings. If that were not
so Clause (c) of Section 275(1) would be
redundant
Muthoot M. George Bankers vs Asstt. Commissioner Of Income-Tax on 16 April, 1993
within the purview of Section 269SS or Section 269T did not really attract the provisions of either Section 269SS or Section 269T and in this ... germane to the provisions of Section 269SS and Section 269T and thereby for the penal provisions of Sections 271D and 271E , as contended
Asstt. Cit vs Ruchika Chemicals & Investment (P) Ltd. on 18 April, 2002
assessing officer on misappreciation of the provisions of section 269SS read with section 271D.
7. We have considered the rival submissions in extenso ... would go out of the purview of section 269SS and resultantly no penalty under section 271D can be imposed. The term 'money
Commissioner Of Income Tax vs Manoj Lalwani on 22 March, 2002
Section 271 , Section 271-A , ( Section 271AA ), Section 271-B ( Section 271BA ), ( Section 271-BB ), Section 271-C , Section 271-D , Section 271E , ( Section 271F ... section (2) of Section 271-A , Sub-section (1) of Section 272AA ) or (Sub-section (1) of Section 272A , Sub-section (1) of Section 272AA
Dillu Clive Enterprises (P) Ltd. vs Addl. Cit on 27 September, 2001
case laws were in connection with offences enumerated under section 276DD and section 276E , which sections have been deleted from the statute.
(e) He contended ... considered as "loan" so as to aITRact section 269SS and section 271D of the Act,
(h) We are also of the considered opinion
The Commissioner Of Income-Tax vs M/S Samora Hotels P. Ltd. on 23 February, 2012
company in a manner prohibited
by section 269SS of the said Act, he initiated penalty proceedings under
section 271D of the said ... section (1) of section 271 , section 271A ,
ITA No.313/06 Page 8 of 14
section 271B , section 271BB , section 271C , section 271D ,
section 271E