Paro Food Products, vs. Commissioner of Income Tax -VI

Similar judgments

Other orders that rely on the same authority or decide the same section.

• Income Tax( Central)- 2 vs M/S Harsh International Pvt. Ltd
  Delhi22 Dec 2020Dismissed

  Also relies on Muninaga Reddy v. ACIT and 1 other authority

  The High Court held that the ITAT was correct in deleting the penalty. The court reasoned that if the quantum assessment itself is debatable, as indicated by the admission of the appeal by the High Court, then penalty pr...

• M/S Kaveri Associates vs The Assistant Commissioner
  Karnataka31 Aug 2020Allowed

  Also relies on Muninaga Reddy v. ACIT and 1 other authority

  The High Court held that the penalty proceedings were invalid because the notice under Section 271(1)(c) was issued for the wrong assessment year (2002-03 instead of 1999-00) and lacked specific mention of concealment or...

• Sri.P.M.Abdulla vs The Income Tax Officer
  Karnataka8 Sept 2021Allowed

  Also relies on Muninaga Reddy v. ACIT

  The High Court held that the notices issued for penalty proceedings under Section 274 read with Section 271 were defective as they did not specifically state the grounds for imposing penalty, thus violating principles of...

• M/S Gayathri Exports vs The Assistant Commissioner of Income-Tax
  Karnataka24 Apr 2018Allowed

  Also relies on Muninaga Reddy v. ACIT

  The High Court held that the notice issued under Section 271(1)(c) was defective because it failed to specify whether the proceedings were for concealment of income or for furnishing inaccurate particulars, as these are ...

• Kpc Medical College and Hospital vs The Principal Commissioner of Income…
  Calcutta19 Mar 2025Allowed

  Also relies on CIT v. SSA’s Emerald Meadows

  The High Court condoned the delay and allowed the review applications, holding that the earlier dismissal was an error apparent on the face of the record. The Court reasoned that since a connected appeal was admitted, th...