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2 results for “penalty u/s 271”+ Section 251(1)(a)clear

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Key Topics

Section 2602Section 3022Section 3642Section 2012

The Commissioner of Income Tax (Central) vs. M/s Hyderabad Security and Off Set Printers Ltd.,

ITTA/500/2017HC Telangana07 Nov 2017

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

Section 10BSection 260

section 271(1)(c) of the Act are not applicable as held by the Hon’ble apex court in the case of K.P.Madhusudhanan v. CIT (2001) 251 ITR 99 (SC) and also in the case of T.Ashok Pai v. CIT (2007) 292 ITR 11 (SC), vide para 18 held as follows (page 18): “Even if the explanation are taken recourse

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 201
Section 302
Section 363
Section 364
Section 366
Section 376

Section 27 begins with a proviso and states that when any fact is deposed to as discovered, in consequence of information received from a person accused of any offence, in the custody of a police officer, so much of such information as relates distinctly to the fact thereby discovered may be proved, 49 whether it amounts to a confession