THE PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S PIYUSH COLONIZERS LTD.

The appeal is dismissed

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

u/s 271(1)(c) of the Act disregarding the facts that the penalty is leviable on contravention of the provisions of a civil statute like Income Tax Act, there being so many judgments that breach of a civil obligation attracts levy of penalty whether the contravention was made by the defaulters with any guilty intentions

M/S.ESCORTS EMPLOYEES ANCILLAR vs. ADDL.COMMISSIONER OF INCOME TA

Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN

U/s 133A of the Income Tax Act, ignoring evidence available in these papers regarding liquor business carried on by the respondents in Benami names?” 3. We find that the issues raised are based on findings recorded by the Tribunal on the basis of evidence available on record. This Court while hearing the appeal under Section 260(A) of the Income