SHRI. MUNINAGA REDDY vs. THE ASST. COMMISSIONER OF INCOME -TAX CIRCLE 6 (1)

Appeals are allowed to the aforesaid extent

Bench: ARAVIND KUMAR,JAYANT PATEL

u/s. 8 271(1)(c) of the Act observing at para 6 thereof that, “6. We are constrained to reject the assessee’s contention. We are pained to note that the Tribunal completely ignored the assessment order which was not based on any concession from the assessee. Concealment of income in the return filed by the assessee is a glaring

THE PR. COMMISSIONER OF INCOME TAX CIT(A) vs. M/S DECCAN MINING SYNDICATE PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

u/s 132 of the Act and therefore such a surrender cannot amount to voluntary surrender and the Assessing Authority was justified in imposing penalty under Section 271[1][c] of the Act, rejecting the explanation given by the Respondent-Assessee. He has relied upon the decision of this Court in the case of ‘Commissioner of Income Tax v. Manjunatha Cotton

THE PR. COMMISSIONER OF INCOME-TAX vs. M/S DECCAN MINING SYNDICATE PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

u/s 132 of the Act and therefore such a Date of Judgment 21-06-2018, ITA No.506/2017 The Pr. Commissioner of Income Tax CIT(A) & Another Vs. M/s Deccan Mining Syndicate Pvt. Ltd. 10/18 surrender cannot amount to voluntary surrender and the Assessing Authority was justified in imposing penalty under Section 271[1][c] of the Act, rejecting the explanation

THE PR. COMMISSIONER OF INCOME TAX CIT(A) vs. M/S DECCAN MINING SYNDICATE PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

u/s 132 of the Act and therefore such a surrender cannot amount to voluntary surrender and Date of Judgment 21-06-2018, ITA No.503/2017 The Pr. Commissioner of Income Tax CIT(A) & another Vs. M/s Deccan Mining Syndicate Pvt. Ltd. 10/18 the Assessing Authority was justified in imposing penalty under Section 271[1][c] of the Act, rejecting the explanation

THE PR. COMMISSIONER OF INCOME TAX CIT(A) vs. M/S DECCAN MINING SYNDICATE PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

u/s 132 of the Act and therefore such a surrender cannot amount to voluntary surrender and Date of Judgment 21-06-2018, ITA No.502/2017 The Pr. Commissioner of Income Tax CIT(A) & Another Vs. M/s Deccan Mining Syndicate Pvt. Ltd. 10/18 the Assessing Authority was justified in imposing penalty under Section 271[1][c] of the Act, rejecting the explanation

THE PR. COMMISSIONER OF INCOME TAX CIT(A) vs. M/S DECCAN MINING SYNDICATE PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

u/s 132 of the Act and therefore such a Date of Judgment 21-06-2018, ITA No.505/2017 The Pr. Commissioner of Income Tax CIT(A) & another Vs. M/s Deccan Mining Syndicate Pvt. Ltd. 10/18 surrender cannot amount to voluntary surrender and the Assessing Authority was justified in imposing penalty under Section 271[1][c] of the Act, rejecting the explanation

THE PR. COMMISSIONER OF INCOME TAX CIT(A) vs. M/S DECCAN MINING SYNDICATE PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

u/s 132 of the Act and therefore such a surrender cannot amount to voluntary surrender and Date of Judgment 21-06-2018, ITA No.500/2017 The Pr. Commissioner of Income Tax CIT(A) & Another Vs. M/s Deccan Mining Syndicate Pvt. Ltd. 10/18 the Assessing Authority was justified in imposing penalty under Section 271[1][c] of the Act, rejecting the explanation

THE PR. COMMISSIONER OF INCOME TAX CIT(A) vs. M/S DECCAN MINING SYNDICATE PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

u/s 132 of the Act and therefore such a surrender cannot amount to voluntary surrender and Date of Judgment 21-06-2018, ITA No.501/2017 The Pr. Commissioner of Income Tax CIT(A) & another Vs. M/s Deccan Mining Syndicate Pvt. Ltd. 10/18 the Assessing Authority was justified in imposing penalty under Section 271[1][c] of the Act, rejecting the explanation

SRI.P.M.ABDULLA vs. THE INCOME TAX OFFICER

In the result, the appeal is allowed

Bench: The Commissioner

u/s 271 (1) (c) of the Act against which the assessee preferred an appeal before the Commissioner - 3 - of Income Tax (Appeals), Mangaluru. The appellate authority dismissed the appeal confirming the order of penalty. Aggrieved by the same, the assessee has preferred an appeal before the Appellate Tribunal which came to be dismissed by the order dated 17.10.2016. Hence, this

M/S GAYATHRI EXPORTS vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX

Appeal is allowed

Bench: S SUNIL DUTT YADAV,B.S PATIL

u/s 271 of the Income Tax Act, 1961. If you do not wish to avail yourself of this opportunity of being heard in person or through an authorized representative, you may show cause in writing on or before the said date which will be considered before any such order is made under section 271.” 3. Appellant contested the proceedings

THE PRL COMMISSIONER OF INCOME vs. M/S NIRANI SUGARS LTD.,

The appeal stands disposed off

Bench: S.SUNIL DUTT YADAV,VIJAYKUMAR A.PATIL

penalty proceedings? 2. Whetherthe Income Tax Appellate Tribunal is right in holding that since the Assessing Officer ha snot struck out the irrelevant part of the notice u/s 274 r/w/s 271(1)(c) of the Income Tax Act, 1961, - 3 - HC-KAR NC: 2025:KHC-D:9335-DB ITA No. 100033 of 2022 the notice is faulty, when

RAMA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

P. D. PONNAPPA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

RAJAPPA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER