RAKESH GANAPATHY ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(3)(3) , BANGALORE

In the result, appeal filed by the assessee is allowed

property whether or not the\ntransfer takes place.\nIt is further proposed to make consequential amendments in section 271D\nand section 271E to provide penalty for failure to comply with the amended\nprovisions of section 269SS and 269T, respectively.\nThese amendments will take effect from 1st day of June, 2015.\n[Clauses 66, 67, 69 & 70]\nPage

SRI. GANGASHARA SHETTY, ,DAKSHINA KANNADA vs. INCOME TAX OFFICER, WARD-2(1), MANGALORE

In the result, appeal of the assessee stands allowed

Bench: Ms. Padmavathy S. & Shri Prakash Chand Yadavassessment Year: 2017-18

property whether or not the transfer takes place. It is further proposed to make consequential amendments in section 271D and section 271E to provide penalty for failure to comply with the amended provisions of section 269SS and 269T, respectively. These amendments will take effect from 1st day of June, 2015. [Clauses 66, 67, 69 & 70] Sri Gangadhara Shetty, Mangalore Page