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3 results for “penalty u/s 271”+ Section 23clear

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Key Topics

Section 271(1)4Section 2742

PR. COMMISSIONER OF INCOME TAX vs. M/S HARI NARAIN PARWAL

ITA/90/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Section 143Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

u/s 271(1) (c) was passed and penalty at the rate of 100% Digitally Signed By:SUNITA KUMARI Signing Date:22.11.2024 17:18:43 Signature Not Verified ITA 90/2020, ITA 109/2023 & ITA 392/2023 Page 4 of 12 of the tax sought to be evaded under Section 271(1) (c) amounting to Rs. 1,54,50,000/- was imposed. 12. Feeling

M/S SARAF SEASONING UDYOG vs. THE COMMISSIONER OF INCOME TAX AND ANR

ITA/322/2017
HC Rajasthan
09 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 96

u/s 107 & 150 Cr.P.C. DEFENDANT’S WITNESSES DW1 DW2 Smt. Ram Bala, the defendant Shri Surender Dayal Gupta, husband of the defendant 6. DW1 Ram Bala and DW2 Surender Dayal Gupta have proved their affidavits as Ex.DW1/A and Ex.DW2/A respectively. DOCUMENTS RELIED UPON OR PUT TO THE DEFENDANT Ex.DW1/1 Marriage card of daughter of defendant RFA No. 322/2017 Page

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

Sections 2(h), 2(j), 2(n), 2(t), 2(u) & 2(x). It is argued that in terms of the said provisions information of Registrants would be clearly covered and thus would have to be protected from disclosure. The said sections are extracted hereinunder for ease of reference: “2. In this Act, unless the context otherwise requires,— (h) “data