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“Section 274(2)(b)”

Section References (mined)Section 274Section 274(2)(b)2 judgments

The decision most relied on for Section 274(2)(b) is Hindustan Steel Ltd. v. State of Orissa (83 ITR 26), cited in 502 judgments on BharatTax.

Leading authorities on Section 274(2)(b)

Hindustan Steel Ltd. v. State of Orissa
83 ITR 26 · 1972 · Supreme Court
502
citing judgments

An order imposing penalty for failure to carry out a statutory obligation results from quasi-criminal proceedings. Penalty is not ordinarily imposed unless the party acted deliberately in defiance of law, was guilty of contumacious or dishonest conduct, or acted in conscious disregard of their obligation.

CIT v. Mayur Foundation
274 ITR 562 · 2005 · High Court
68
citing judgments

The Gujarat High Court held that Form No. 10, for exercising the option under section 11(2) to accumulate income, can be submitted during assessment proceedings, including before the Income Tax Appellate Tribunal, which is a continuation of assessment proceedings. Such submission constitutes sufficient compliance for claiming exemption under section 11.

KPC Medical College and Hospital v. PCIT
173 Taxmann.com 581 · 2025 · High Court
14
citing judgments

A notice issued under Section 274 of the Income Tax Act is invalid if it is not properly filled, with relevant columns indicated and irrelevant columns struck off, preventing the assessee from understanding the charges against them.

Judgments citing Section 274(2)(b)

Kent Engineering India Private Limted, Mumbai vs. Commissioner of Income Tax (Appeal), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4750/MUM/2023[2012-13]Status: DisposedITAT Mumbai16 Jul 2024AY 2012-13

Bench: Shri Amarjit Singh, Am & Shri Anikesh Banerjee, Jm Kent Engineering India Private Limited 10Th Floor, Lal Bahadur Commissioner Of Income Shastri Marg, Vikharoli, Tax (Appeal), 1(2)(1), Gagorre Nagar, S.O. Aaykar Bhavan, M.K. Road, Vs. Embassy 247, Tower C Mumbai-400 020 Vikhroli, Mumbai-400 083 (Appellant) (Respondent) Pan No. Aaacr1966M Assessee By : Shri Niraj Sheth, Ar Revenue By : Shri Dhiraj Kumar, Dr Date Of Hearing: 15.07.2024 Date Of Pronouncement: 16.07.2024

For Appellant: Shri Niraj Sheth, ARFor Respondent: Shri Dhiraj Kumar, DR
Section 250Section 271(1)(c)Section 92C

IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, AM AND SHRI ANIKESH BANERJEE, JM Kent

DCIT(It)-3(3)(2), Mumbai vs. Venu Raman Kumar, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 3559/MUM/2019[2007-08]Status: DisposedITAT Mumbai09 Jun 2022AY 2007-08

Bench: Shri M Balaganesh & Shri Pavan Kumar Gadaledcit (It) – 3(3)(2) Vs. Shri Venu Raman 16Th Floor, Room No. Kumar, 1634, Air India Bldg, Flat No. 2, Hermes Nariman Point, House-Iii, Mumbai – 400020. Worli Sea Face, Mumbai – 400025. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abapk9122E Appellant .. Respondent Appellant By : Shri.Achal Sharma. Cit. Dr Respondent By : Shri.Vijay Mehta.Ar Date Of Hearing 01.06.2022 Date Of Pronouncement 13.06.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) – 57, Mumbai Passed U/S 271(1)(C) & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds Of Appeal.

For Appellant: Shri.Achal Sharma. CIT. DRFor Respondent: Shri.Vijay Mehta.AR
Section 114Section 271Section 271(1)(c)Section 5(2)

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL