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150 results for “penalty u/s 271”+ Section 9(1)clear

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Key Topics

Section 234E84Section 26026TDS25Section 271(1)(c)18Penalty17Addition to Income12Section 27111Section 260A10Section 10B

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

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 150 · Page 1 of 8

...
7
Section 143(3)6
Section 1446
Survey u/s 133A3
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

COMMISSIONER OF INCOME vs. SHRI MUNINAGA REDDY

ITA/5/2014HC Karnataka21 Sept 2016

Bench: ARAVIND KUMAR,JAYANT PATEL

Section 133ASection 260Section 271Section 271(1)Section 271(1)(c)

u/s. 271(1)(c) of the Act, it is settled principle that an addition or / disallowance resulting in increase to the income of the assessee, raises a presumption of concealment of income. It is a rebuttable presumption, which the assessee can rebut by furnishing material evidence to establish its claim. Explanation -1 to section 271(1

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

Appeals are allowed to the aforesaid extent

ITA/251/2016HC Karnataka21 Sept 2016

Bench: ARAVIND KUMAR,JAYANT PATEL

Section 260Section 271Section 271(1)(c)

section 271(1)(c) of the Act, the amount so added or disallowed in computing the assessee’s total income is deemed to represent the concealed income. It is for the assessee to furnish material to establish that the assessee has not concealed income or has not furnished inaccurate particulars of income. In the absence of any such evidence

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

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP/19398/2014HC 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

CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA

WP/15476/2014HC 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

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

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

M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA

WP/14296/2014HC 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 HOTEL FISHLAND vs. UNION OF INDIA

WP/12097/2014HC 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 CATHODIC CONTROL CO LTD vs. UNION OF INDIA

WP/14294/2014HC 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

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

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 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

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. 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

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