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131 results for “penalty u/s 271”+ Section 143clear

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Key Topics

Section 234E84TDS21Section 260A11Section 2608Section 271(1)(c)8Section 2717Section 143(3)7Penalty7Section 1485

THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

ITA/2564/2005HC Karnataka13 Dec 2012

Bench: ARAVIND KUMAR,N.KUMAR

Section 260Section 260A

143 or fails to comply with a direction issued under sub-section (2A) of section 142; or (c) Has concealed the particulars of his income or furnished inaccurate particulars of such income, he may direct that such person shall pay by way of penalty, - (i) Omitted 38 (ii) In the cases referred to in clause (b), in addition

THE COMMISSIONER OF INCOME TAX vs. M/S BPL SANYO FINANCE LTD

In the result, the appeal filed by the revenue is

ITA/652/2006HC Karnataka11 Sept 2013

Bench: The Tribunal Was Arising From The Order Dated 4Th June 2004 Passed By The Commissioner Of Income Tax (Appeals) Bangalore (For Short “The

Showing 1–20 of 131 · Page 1 of 7

Section 2744
Addition to Income3
Rectification u/s 1542
Section 115JSection 133Section 139Section 139(5)Section 143(1)Section 143(3)Section 260ASection 271Section 271(1)Section 271(1)(c)

u/s 115JA of the Act. The return of income was processed and accordingly an intimation to the assessee, under Section 143(1) of the Act was given. On 8.9.1998 it was taken up for scrutiny under Section 143(3) of the Act. The assessee under Section 139(5) of the Act filed revised returns on 18th January 1999 seeking correction

THE COMMISSIONER OF INCOME TAX vs. M/S MAKINO ASIA PVT LTD

ITA/340/2007HC Karnataka25 Sept 2013

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 143(1)Section 143(2)Section 143(3)Section 148Section 260Section 271(1)(c)Section 72

Section 271(1)(c)(iii) of the Act i.e., Rs.41,04,239/-. It would be necessary to notice the observations made by the Assessing officer for levying penalty, which read thus:- “The assessee company had filed its original return of income on 31.10.2002. While filing this return, the assessee company was aware that the return filed for asst.year

THE COMMISSIONER OF INCOME TAX vs. M/S MWP LTD

ITA/332/2007HC Karnataka26 Nov 2013

Bench: N.KUMAR,RATHNAKALA

Section 143(3)Section 154Section 260ASection 271(1)(c)

143. The said view has been approved by the Apex Court in the case of DILIP SHROFF reported in 291 ITR 591. That is the view the courts have consistently taken. After taking note of the judicial pronouncements in this regard, the Legislature thought it fit to insert Section 271(1)(B), which reads as under: “271(1)(B) Where

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

WP/6918/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

WP/14669/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

WP/41614/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

WP/53286/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

WP/38127/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

WP/23541/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S. K K BROTHERS vs. UNION OF INDIA

WP/3725/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

WP/11889/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

WP/16939/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

DR V. NARAYANASWAMY vs. UNION OF INDIA

WP/10243/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

WP/26589/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

WP/25841/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

WP/37689/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

WP/13065/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

WP/18788/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

WP/19762/2014HC Karnataka12 Jun 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 234E

U/S 200[3] OF PROVISO TO SUB SECTION [3] OF SECTION 206C OF THE INCOME TAX ACT 1961, VIDE ANNEXURES-A1 TO A3. W.P.NOs.16939-16950/2014: BETWEEN: 1. M/s.TEACHERS CO-OPERATIVE BANK LTD., NITHYANANDA COMPLEX, MAIN ROAD, MOODBIDRI-574 227, (REPRESENTED BY ITS MANAGER 26 MRS.S.USHA AGED ABOUT 56 YEARS, D/O SRI.A.P.NATH) 2. SRI SAMPATHRATHNA RAO S S/O.SUNDAR