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4 results for “penalty u/s 271”+ Section 61clear

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Mumbai402Delhi300Jaipur132Bangalore92Chennai86Ahmedabad76Surat63Kolkata56Raipur56Hyderabad54Indore51Chandigarh48Rajkot40Pune40Amritsar27Visakhapatnam21Lucknow20Nagpur19Patna17Ranchi16Allahabad13Cuttack8Cochin7Guwahati7Varanasi6Agra5SC4Panaji3Jodhpur1

Key Topics

Section 276C6Section 276C(1)2Addition to Income2Search & Seizure2

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

u/s 271(1)(c) to any other person who might have helped him in the matter of preparation of the return and drawing the statement of income. It was further held : "\005This is very strange way of valuing the land after first arriving at the value of the building and deducting therefrom the value of the superstructure instead of directly

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

61,50,000/-, to which the tax liability would come to less than Rs. 25 lakhs, therefore, without the permission of the Collegium, lodging of prosecution for the allegation below the said threshold lacked competence. Lastly, it is urged that after grant of immunity from the penalty by the Settlement Commission, continuation of the prosecution in violation of the guidelines

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

C.A. No.-001977-001977 - 2025Supreme Court07 Feb 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 143(1)Section 276C

271 has been reduced or waived by an order under section 273A. SLP (C) NO. 20519 of 2024 Page 37 of 59 (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. (3) Where any proceeding

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 vs. M/S MAHAGUN REALTORS (P) LTD

The appeal is allowed, in the above terms, without order on costs

C.A. No.-002716-002716 - 2022Supreme Court05 Apr 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 143(2)Section 153ASection 276C

Section 142 (2A) of the Act. Having received the report of the Special Auditor and having considered the objections of the assessee the A.O. recorded further as follows: “7.3 The documents seized reveals that the assessee group had received on ‘on money’ as a matter of routine/practice on sale of almost each and every flat/shop. Accordingly, it was considered expedient/necessary