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Showing posts with label Tribunal. Show all posts
Showing posts with label Tribunal. Show all posts
Wednesday, October 13, 2021

S. 271(1)(c), S.274, Court (Cuttack)(Trib.), Penalty-Concealment-Inapplicable words in notice not struck off-Penalty order not specifying exactly under which limb penalty is levied-Penalty is held to be unjustified. [S. 274]

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  Section :- S. 271(1)(c), S.274 Court (Cuttack)(Trib.) Penalty-Concealment-Inapplicable words in notice not struck off-Penalty order no...

S. 271(1)(c), S. 22, 133A, Court (Jaipur)(Trib.), Penalty-Concealment-Survey-Surrender of income-No difference between returned income and assessed income-Penalty is not leviable-As regards non disclosure of rental income-Penalty is leviable. [S. 22, 133A]

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Section :- S. 271(1)(c), S. 22, 133A Court (Jaipur)(Trib.) Penalty-Concealment-Survey-Surrender of income-No difference between return...

S. 271(1)(c), S. 40(a)(ia), 153A, Court (Chennai)(Trib.), Penalty-Concealment-Addition on estimate basis-Levy of penalty is held to be not justified-Un accounted cash transaction-Levy of penalty is held to be justified-Disallowances u/s. 40(a)(ia)-Levy of penalty is held to be justified. [S. 40(a)(ia), 153A]

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  Section :- S. 271(1)(c), S. 40(a)(ia), 153A Court (Chennai)(Trib.) Penalty-Concealment-Addition on estimate basis-Levy of penalty is h...

S. 271(1)(c), Explanation 5A, Court (Jaipur)(Trib.), Penalty-Concealment-Initiation of penalty proceedings on both charges-Penalty levied on a specific charge of concealing particulars of income-Levy of penalty is held to be justified. [Explanation 5A]

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  Section :- S. 271(1)(c), Explanation 5A Court (Jaipur)(Trib.) Penalty-Concealment-Initiation of penalty proceedings on both charges-Pe...

Section :- S. 271(1)(c), S. 254(2), Court (Delhi) (Trib.), Appellate Tribunal-Rectification of mistake apparent from the record-High court admitting department appeal on same issue-Review of order is impermissible. [S. 260A, 271AA, 271(1)(c)]

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Section :- S. 271(1)(c), S. 254(2) Court (Delhi) (Trib.) Appellate Tribunal-Rectification of mistake apparent from the record-High court...