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4 results for “penalty u/s 271”+ Section 10(34)clear

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Section 260A2Section 3022Section 3642Section 2012Addition to Income2

The Commissioner of Income Tax -III vs. Sri T.C. Reddy

The appeal stands dismissed

ITTA/577/2011HC Telangana28 Feb 2012

Penalty proceedings u/s 271(1)(c) r.w 274 of the Income-tax Act for concealment and furnishing of inaccurate particulars are initiated separately. (iv) The assessee has booked various expenses of contractual nature, vide order sheet entry dated 29.12.2009, the assessee was asked to show cause why the same should not disallowed u/s40a(ia). In response thereto the assessee

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

ITTA/147/2013HC Telangana28 Jun 2013
For Appellant: - Sri Yug Mohit Chaudhary assistedFor Respondent: - A.G.A., Sri Amit Mishra, Sri Gyan
Section 156(3)Section 201Section 302
Section 363
Section 364
Section 366
Section 376

34 categorically admits to having no knowledge of the name of the Court where he has been produced. Had SK indeed addressed the application to the ACMM, New Delhi, he would have also known the Court in which he was being produced to record his confession. Additionally, prior to 28.02.2007, SK was being produced before the learned CJM Ghaziabad. Hence

Commissioner of Income Tax-2, vs. Agricultural Market Committee,

The appeal of the assessee is allowed

ITTA/407/2011HC Telangana17 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR

Section 271(1)(c)

Penalty proceeding u/s 271(1)(c) for furnishing inaccurate particulars/concealment of the income are being initiated separately on this issue.” Aggrieved by the order passed by the AO, the assessee filed appeal before the ld. CIT(A). The ld. CIT(A) however deleted the impugned disallowances with the following observations: “9. After considering rival contentions and perusing material on record

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

ITTA/621/2017HC Telangana23 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 260A

34 of 85 28.3. Section 2(e) of Foreign Exchange Management (Establishment in India of Branch of Office or Other place of business) Regulations, 2000 defines 'Liaison office' to mean a place of business to act as a channel of communication between the principal place of business or HO and entities in India, but which does not undertake any commercial/trading/industrial