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

The appeals are dismissed

Bench: ARAVIND KUMAR,N.KUMAR

276(c) of the Income Tax Act. 41. In almost every case relating to penalty, judgment in Dharmendra’s case was referred to on behalf of the Revenue as if it laid down that in every case of non payment or short payment of duty the penalty clause could automatically get attracted and the authority has no discretion

PR. COMMISSIONER OF INCOME TAX-4 vs. M/S MINITECHS

Bench: B.V.NAGARATHNA,JAYANT PATEL

SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED:26/05/2015 PASSED IN ITA NO.1228/BANG/2013, FOR THE ASSESSMENT YEARS 2007-08, PRAYING TO DICIDE THE FOREGOING 2 QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED