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3 results for “penalty u/s 271”+ Section 71clear

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Key Topics

Section 276C6

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

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

penalty proceedings u/s 271(1)(c) are attracted on this score. (Addition of Rs. 6,05,71,018/-)” 40. The facts of the present case are distinctive, as evident from the following sequence: 1. The original return of MRPL was filed under Section