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

The appeals are dismissed

Bench: ARAVIND KUMAR,N.KUMAR

272(1)(c) of the Income Tax Act entirely indicate the element of strict law on the assessee for concealment or for giving inaccurate particulars while filing a return. The judgment in Dilip N. Sharof’s case has not considered the effect and relevance of Sec. 276(c) of the Income Tax Act. The object described enactment

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar