SH. SACHIN ARORA,MATHURA vs. I.T.O.-3(4), MATHURA

In the result, all the appeals are allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

u/s 274 read with section 271(1)(c) of the I.T. Act, 1961 - A.Y. 2008 -09 – Reg:- Whereas in the course of the proceedings before me for the assessment year 2008-09 it appears to me that you;- ** have concealed the particulars of your income or have furnished inaccurate particulars of such income. You are hereby requested to appear before

ZILA SAHKARI BANK LTD,JHANSI vs. DCIT -2(3)(1), JHANSI

In the result, both the appeals filed by the assessee, are allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

u/s 274 read with section 271(1)(c) of the I.T. Act, 1961 - A.Y. 2008 -09 – Reg:- Whereas in the course of the proceedings before me for the assessment year 2008-09 it appears to me that you;- ** have concealed the particulars of your income or have furnished inaccurate particulars of such income. You are hereby requested to appear before

SMT. ASHA RANI GUPTA,AGRA vs. DY. C.I.T., CIRCLE-1, AGRA

In the result, appeal of the assessee is allowed

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

penalty of Rs.52,000/- u/s 271(1)(c) of the Act.” The ld. counsel for the assessee contended that the ‘concealment 8. of particulars of income’ and ‘furnishing of inaccurate particulars of income’ referred to in Section 271(1)(c) of the Act denote to different connotation. For this purpose, he relied upon the judgments of the Hon’ble Supreme

BIPIN BABU AGRAWAL,MATHURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA

In the result, the assessee’s appeal is dismissed

section 271(1)(c) could be levied based on 'tax' sought to be evaded under the 'Act' and not with reference to 'surcharge' or 'cess', as the case may be, levied under relevant Finance Act. 5. Because the order appealed against is illegal and bad in law.” 5. Perused the records and heard ld representative for the assessee