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3 results for “penalty u/s 271”+ Section 276C(1)clear

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Key Topics

Section 2604Section 260A2Section 1322Search & Seizure2

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

u/s 11AC of the Central Excise Act. Though Sec. 271(1)(c) of the Income Tax Act has been extensively quoted and some observations are made, it is not a decision where the interpretation of Sec. 271(1)(c) fell for consideration before the Court. Therefore in Rajasthan Spinning & Mills case, the Supreme Court has categorically held at para

NASIRUDDIN S/O PAPLUSAB BAGAWAN vs. THE INCOME TAX DEPARTMENT

WP/112881/2019HC Karnataka07 Feb 2022

Bench: The Hon’Ble Mr. Justice M.Nagaprasanna Writ Petition No.112881/2019 (Gm-Res) C/W. Writ Petition Nos.112882/2019 & 112883/2019

Section 132

276C or section 277 in relation to the assessment for an assessment year in respect of which the penalty imposed or imposable on him under section 270A or clause (iii) of sub-section (1) of section 271 has been reduced or waived by an order under section 273A. (2) Any offence under this Chapter may, either before or after

FATIMA W/O NASIRUDDIN BAGAWAN vs. THE INCOME TAX DEPARTMENT

WP/112882/2019HC Karnataka07 Feb 2022

Bench: The Hon’Ble Mr. Justice M.Nagaprasanna Writ Petition No.112881/2019 (Gm-Res) C/W. Writ Petition Nos.112882/2019 & 112883/2019

Section 132

276C or section 277 in relation to the assessment for an assessment year in respect of which the penalty imposed or imposable on him under section 270A or clause (iii) of sub-section (1) of section 271 has been reduced or waived by an order under section 273A. (2) Any offence under this Chapter may, either before or after