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2 results for “penalty u/s 271”+ Section 35clear

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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

271(1) (c), the AO has not marked the specified limb for which the penalty notice is issued, although, penalty was also imposed for furnishing inaccurate income as per the penalty order by the AO. 4. For the sake of convenience, it will be apposite to refer to the facts of ITA No. 90/2020. Shorn of all necessary details

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

ITA/82/2020
HC Rajasthan
14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

35 of 241 • NIXI cannot block domains in a blanket manner, as the same is against NIXI’s policy framework, however it can block websites as per Court orders; • NIXI has market operations with DNRs located both within and outside India through Registrar Accreditation Agreements (RAA), whereby all DNR is mandated to share information of the domains with NIXI