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“Section 3(38)”

Section References (mined)Section 3Section 3(38)4 judgments

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 182/CTK/2020[2010-11]Status: DisposedITAT Cuttack11 Dec 2025AY 2010-11
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

offence' and prohibited by law have not been\ndefined in the Income Tax Act, 1961. The term 'offence' has, however,\nbeen defined in section 3(38) of the General Clauses Act, 1887 as\nfollows:\n\"Offence shall mean any act or omission made punishable by any law\nfor the time

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 181/CTK/2020[2010-11]Status: DisposedITAT Cuttack11 Dec 2025AY 2010-11
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

offence' and prohibited by law have not been\ndefined in the Income Tax Act, 1961. The term 'offence' has, however,\nbeen defined in section 3(38) of the General Clauses Act, 1887 as\nfollows:\n\"Offence shall mean any act or omission made punishable by any law\nfor the time

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 180/CTK/2020[209-10]Status: DisposedITAT Cuttack11 Dec 2025
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

offence' and prohibited by law have not been\ndefined in the Income Tax Act, 1961. The term 'offence' has, however,\nbeen defined in section 3(38) of the General Clauses Act, 1887 as\nfollows:\n\"Offence shall mean any act or omission made punishable by any law\nfor the time

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 179/CTK/2020[2009-10]Status: DisposedITAT Cuttack11 Dec 2025AY 2009-10
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

offence' and prohibited by law have not been\ndefined in the Income Tax Act, 1961. The term 'offence' has, however,\nbeen defined in section 3(38) of the General Clauses Act, 1887 as\nfollows:\n\"Offence shall mean any act or omission made punishable by any law\nfor the time