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2 results for “penalty u/s 271”+ Section 245Cclear

Sorted by relevance

Allahabad16Chennai14Pune8Mumbai7SC2Delhi2Jaipur2Amritsar1

Key Topics

Section 276C(1)2Section 245C2Section 1482Penalty2Addition to Income2

KOTAK MAHINDRA BANK LIMITED vs. COMMISSIONER OF INCOME TAX BANGALORE

The appeal is allowed

C.A. No.-009720-009720 - 2014Supreme Court25 Sept 2023

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

Section 10(15)Section 148Section 245CSection 245C(1)Section 271Section 32Section 80M

245C of the Act the relevant facts and material which ought to be considered by the Commission are: i. the report which is to be submitted by the Commissioner, under Section 245D(1) of the Act; ii. the disclosures made by the applicant before the Commission as to income, and the source of such income; iii. any other relevant evidence

VIJAY KRISHNASWAMI @ KRISHNASWAMI VIJAYAKUMAR vs. THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION)

Crl.A. No.-003777-003779 - 2025Supreme Court28 Aug 2025

Bench: The Additional Chief Metropolitan Magistrate (E.O.Ii), Egmore, Chennai, For The Offence Under Section 276C(1)2 Of The Income Tax Act, 1961, (In Short “It Act”) For Assessment Year 2017- 1 High Court Of Judicature At Madras. 2 Wilful Attempt To Evade Tax, Etc. 1 Digitally Signed By Gulshan Kumar Arora Date: 2025.08.28 20:56:48 Ist Reason: Signature Not Verified

Section 132Section 132(4)Section 245Section 245CSection 245D(4)Section 276C(1)Section 279(1)Section 482

271 has been reduced or waived by an order under section 273A.] (2) Any offence under this Chapter may, either before or after the institution of proceedings, be compounded by the [Principal Chief Commissioner or Chief Commissioner] or a [Principal Director General or Director General]. 12 (3) Where any proceeding has been taken against any person under sub-section