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Section 194J6 Section 201(1)4 Section 271C4 Section 2013 Section 1923 Section 260A2 Section 194C2 Section 9(1)(vii)2 Deduction2 TDS

M.D.,BHARAT MOTORS vs. A.C.OF INCOME TAX

The appeal is allowed in the above terms

ITA/132/2006HC Orissa02 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 192Section 201Section 201(1)Section 271CSection 273B

iii) Whether in the facts and circumstances of the case, there exist a reasonable cause U/s 273B of the IT Act when the AO, the CIT (A) and the ITAT failed miserably to correctly ascertain the magnitude of offence U/s 192 of the I.T. Act and imposed the illegal penalty U/s 271C in a mechanical stereotyped manner? Page

M.D.,BHARAT MOTORS vs. A.C.OF INCOME TAX

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

M.D.,BHARAT MOTORS vs. A.C.OF INCOME TAX

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

M/S.SWASTHYA BIKASH SAMITTEE vs. THE INCOME TAX OFFICER