Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 274clear

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DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR

The appeal is allowed

C.A. No.-002746-002746 - 2007Supreme Court18 May 2007

For Respondent: Joint Commissioner of Income Tax, Mumbai & Anr

penalty proceedings u/s 271(1)(c) of the Act. Issue demand notice and challan." 10. Thus, in the said order, valuation of the land as made by the District Valuation Officer was adopted and on the basis thereof long term capital gain was determined to be Rs.3,09,78,478 by taking the valuation of the 1/4th undivided share

M/S TOYOTA MOTOR CORPORATION vs. COMMR.OF INCOME TAX

The appeal is dismissed with the aforesaid observations

C.A. No.-005313-005313 - 2008Supreme Court25 Aug 2008

Bench: The Assessing Officer. What The High Court Has Done Is To Require The Assessing Officer To Pass A -2-

Section 263