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
276C of the Income-Tax Act.”
……..Dilip N. Shroff’s case (2007) 8 Scale
304 (SC) was not correctly decided but
Chairman, SEBI’s case (2006) 5 SCC 361 has
analysed the legal position in the correct
perspectives. The reference is answered.”
40.
In the Dharmendra’s case the apex Court
was dealing with the penalty provisions contained
