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2 results for “penalty u/s 271”+ Section 153clear

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Key Topics

Section 143(2)9Section 1583Section 143(3)2

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

C.A. No.-003312-003312 - 2009Supreme Court06 May 2009
Section 133Section 133ASection 143(1)(a)Section 143(2)Section 80I

271 or under section 272A or an order passed by him under section 154 amending his order under section 263 or an order passed by a Chief Commissioner or a Director General or a Director under section 272A.” An appeal before the High Court would lie on a substantial question of law as provided for under Section 260A

ASSTT.COMMR.OF INCOME TAX vs. M/S HOTEL BLUE MOON

C.A. No.-001198-001198 - 2010Supreme Court
02 Feb 2010
Section 132Section 142Section 143Section 143(2)Section 143(3)Section 158Section 260ASection 68

u/s 68 of the Income Tax Act, 1961 should be deleted or set aside.” 4) The High Court, disagreeing with the Tribunal, held, that the provisions of Section 142 and sub- sections (2) and (3) of Section 143 will have mandatory application in a case where the assessing officer in repudiation of return filed in response to a notice issued