COMMISSIONER OF INCOME TAX vs. MUSSADILAL RAM BHAROSE

271:-Failure to furnish returns, com- plying with notices, concealment of income, etc. (1) If the Income-tax Officer or the appellate Assistant Commissioner, in the course of any proceedings under this Act, is satisfied that any person ( i i ) http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 6 of 9 ............................................... (c) has concealed the particulars of his income or furnished

M/S. K.P. MADHUSUDHANAN vs. COMMNR. OF INCOME TAX, COCHIN, KERALA

Section 271 reads thus : 271(1) - If the Income Tax Officer or the Appellate Assistant Commissioner, in the course of any proceedings under this Act, is satisfied that any person (c) has concealed the particulars of his income or furnished inaccurate particulars of such income. he may direct that such person shall pay by way of penalty

JT.COMMR.OF INCOME TAX,SURAT vs. SAHELI LEASING & INDUSTRIES LTD

Appeals stand allowed as mentioned hereinabove but with

disallowed out of depreciation. Penalty proceedings under Section 271 (1) (c) of the Act were initiated. In response to the show

SIR SHADI LAL SUGAR AND GENERAL MILLSLTD. & ANR. vs. COMMISSIONER OF INCOME TAX, DELHI

The appeal is allowed and the judgment and order of the

section 271(1)(c) of the Indian Income Tax Act, 1961, is correct in law?" The High Court noted that the Income Tax Officer had made certain additions and disallowed

MAK DATA P. LTD. vs. COMMISSIONER OF INCOME TAX-II

Section 271(1)(c) of the Act, which reads as follows :- “Explanation 1 – Where in respect of any facts material to the computation of the total income of any person under this Act, -- (A) Such person fails to offer an explanation or offers an explanation which is found by the Assessing Officer or the Commissioner (Appeals) or the Commissioner

COMMR.OF INCOME TAX,NEW DELHI vs. M/S ELI LILLY & COMPANY (INDIA) P.LTD

271, section 271A, section 271AA, section 271B, section 271BA, section 271BB, section 271C, section 271CA, section 271D, section 271E, section 271F, section 271FA, section 271FB, section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA, or sub-section (1) of section 272BB or sub-section

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

Bench: HON'BLE MR. JUSTICE M.R. SHAH

disallowed). Separate penalty proceedings were initiated under sections 271(1)(a). 271(1)(c), 273/274 and 271-B of the Act. 2.12 The assessees

COMMISSIONER OF INCOME TAX 5 MUMBAI vs. M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

disallow expenditure incurred to earn exempt income by applying the provisions of newly inserted section 14A of the Act.” 17. By   Finance   Act,   2002,   a   statutory   provision   was   also inserted by way of proviso to Section 14A.  What was clarified by the Circular have been statutorily engrafted in the proviso to the following effect:­            “Provided that nothing contained in this

KERALA STATE BEVERAGES MANUFACTURING AND MARKETING CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)

Accordingly, the civil appeal filed by the assessee is dismissed

Bench: HON'BLE MR. JUSTICE R. SUBHASH REDDY

disallowance under Section 40(a)(iib) is not contingent upon the nature of licence.  The test should be whether levy under the Abkari Act is exclusive or not and in this case it is exclusive.   It is submitted that the restricted interpretation made by the High Court to the   extent   of   FL­1   licences   issued   in   favour   of   the   appellant   runs

THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS

Bench: HON'BLE MR. JUSTICE M.R. SHAH

271 (i) (c) of the Act came to be confirmed by both the CIT (A) and the ITAT. Accordingly, the assessee filed an appeal under Section 260A of the Act against the Penalty order, before the High Court. The High Court while deciding both the cases together, qua the first question, decided in favour of the Revenue and the rental

BASIR AHMED SISODIA vs. THE INCOME TAX OFFICER

Appeal is allowed

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

Disallowed deduction U/s.24(1)  as per discussion  7200/­ 2. Additions in gross profit  10000/­ 3. Additions on the basis of less  Household expenses withdrawals 18000/­ 4. Unexplained credits as per discussions  226000/­  261200/­ Total taxable Income Tax          348700/­ Assessment was made. Necessary forms were issued. Notice be issued separately for imposition of penalty under Section 272(1)(c).” 3. Aggrieved

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs. COMMISSIONER OF INCOME TAX-III N.D

The appeals are hereby disposed of in terms of

Bench: HON'BLE MR. JUSTICE MANOJ MISRA

Section 271(1)(c) of the Act were also initiated by the assessing officer against the assessee. In the assessment order, assessing officer made several disallowances

KOTAK MAHINDRA BANK LIMITED vs. COMMISSIONER OF INCOME TAX BANGALORE

The appeal is allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

sections of IPC, relating to the matters covered in the present order. Penalty u/s 271(1)(c) was levied by the Assessing Officer for AY 1997-98 in respect of non disclosure of lease rental as income. The penalty order is annulled considering that the non disclosure was on account of RBI guidelines and the 32 subsequent disclosure of additional

M/S.PREMIER BREVERIES LTD.KARNATAKA vs. COMMISSIONER OF INCOME TAX, COCHIN

disallowed by the Assessing Officer by order dated 29.01.1993. The said order of the Assessing Officer was confirmed by the Commissioner of Income Tax (Appeals) by order dated 29.10.1993. The assessee had moved the learned Income Tax Appellate Tribunal, Cochin Bench against the aforesaid orders. The learned Tribunal took the view that the assessee was entitled to claim for deduction

RENUKA DATLA vs. COMNR. OF INCOME TAX KARNATAKA

disallowed. The appellant filed an appeal before the Income Tax Appellate Tribunal in which the appellant not only impugned the decision of the CIT (A) to the extent that it confirmed the additions under items (iii) and (vii) but also the direction to the Assessing Officer regarding the quantum of modification under item (i) and re- determination in respect

M/S.L.R.BROTHERS,INDO FLORA LTD. THROUGH ITS DIRECTOR vs. COMISSIONER OF CENTRAL EXCISE

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

Section 271(1)(a) of the Income Tax Act is a civil obligation and unless there is something in language of the statute indicating the need to establish element of mensrea, it is generally sufficient to prove that a default in complying with the statute has occurred. In view of the ratio of the aforesaid judgment of Apex Court

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

section 30 of the Copyright Act, which transfers an interest in all or any of the rights contained in sections 14(a) and 14(b) of the Copyright Act, but is a “licence” which imposes restrictions or conditions for the use of computer software. Thus, it cannot be said that any of the EULAs that we are concerned with

RAMNATH AND CO. vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

disallowed the claim for deduction by the appellant essentially with the finding that the appellant was merely a marine product procuring agent for the foreign enterprises, without any claim for expertise capable of being used abroad rather than in India and hence, the alleged services do not qualify as the ‘services rendered from India’, for the purpose of Section