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2 results for “penalty u/s 271”+ Set Off of Lossesclear

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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

loss account. Thus, in the whole body of the order, no satisfaction has been recorded for initiating penalty proceedings. Only at the end of the computation of income, the Assessing Officer has recorded "Keeping in view the facts of the case, I am satisfied that it warrants the initiation of penalty proceedings u/s 271

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

set out in paragraphs 1 and 2 of this Article.” 90. According to Mr. Wadhwa, ld. Senior Counsel the requirement for privacy protection is not merely an option, but in fact a mandate for all DNRs. He then relies upon the Temporary Specifications published by ICANN for gTLD Registration Data, which has in fact, implemented the GDPR and mandates that