applicant was admittedly accused
of offences punishable under Sections 279 and 338 IPC. Section 279 IPC
prescribes that whoever drives any vehicle, or rides ... fine which may extend to one thousand rupees, or with both. Section
338 IPC whoever causes grievous hurt to any person by doing
accrued interest liability which could be converted into tax advantage. Under Section 338 payments of interest other than interest on bank loans, could ... Lords was whether payments of interest for the purpose of Section 338 of Income And Corporation Tax Act, 1988 was valid? The special Commissioner decided
finding or direction
contained in an order under section 31 , section 33 , section 33A , section
338, section 66 or section 66A'.
Prima facie this ... 2017
under section 33A i.e., in a revision before the Commissioner, under
section 338, i.e., in a revision before the Commissioner against
only ground upon
which the action was taken by the Commissioner under section 33B was that
the Income-tax Officer did not apply his mind ... passed by the Income-tax
Officer which can be revised under section 338.
Section 338 contemplates a notice to the assessee. In response
u/s 271D read with section 269SS of the Act and to
Rs. 53,95,338/- u/s 271E read with section 269D ... section 269SS and section 269T of the Act.
Interest is also paid on the amount of deposit. He therefore, initiated
penalty proceedings u/s 271D
victim of the accident and
compounded the offence punishable under Section 338
IPC, whereas he was admonished under Section 279 IPC
by MM, Central Delhi ... fault in causing the accident in question & the offence
under Section 338 has already been compounded and he
was admonished under Section
compensation to the injured. Accordingly, the offence
under Section 338 IPC was compounded. However, he was
admonished and benefit of Section 3 of Probation ... accused he is convicted for the offence U/s 279
IPC . Offence u/s 338 IPC has been already compounded and the
accused has paid
Police, nor a case was registered against
the OPs, under section 338 or 304 (A) of the I.P.C . An appeal was filed against
followed by section 145 . [Para 14]
■ Sub-section (1) of section 145 explicitly provides that the method of
23
ITA Nos.338 ... nature of
deductions included in section 43B . It holds no merit to urge that this section
24
ITA Nos.338&331/CTK/2017
provisions of Section 131 of the Act would ha 'e a bearing in this regard as, according to him, same Section 131 was making ... provisions of Income-tax Act to highlight his point, such as Section 338 of Income-tax Act, 1922, corresponding to Section
