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amounting to Rs.11,37,949/- under Section 271(1)(c) of the Income Tax Act (hereinafter
referred ... expenditure was made. Simultaneously penalty proceedings under Section 271(1)(c) of the
Act were also initiated on account
Supreme Court of India
234B and 234C. Initiate penalty
proceedings u/s 271(1)(c) of the Act. Issue demand notice and
challan ... drop the penalty proceedings initiated
u/s 271(1)(c) and oblige.
Our client for the sake of mental peace
Supreme Court of India
pertaining to the levy of
penalty under s. 271(1)(c), the assessee is in appeal for the asst ... confirmed the
levy of penalties under s. 271(1)(c) whereas in the last mentioned
assessment year
Income Tax Appellate Tribunal - Delhi
right in deleting the penalty imposed under
Section 271(1)(c) of the Income Tax Act, 1961 (for short ... penalty imposed by
the assessing officer under Section 271(1)(c) relating to the
assessment year 1996-97, relying upon
Supreme Court of India
appeal.
Thereafter, notice under s. 271(1)(c) of the IT Act was issued for
penalty proceedings. Considering the explanation ... appreciated the applicability
of the Expln. to s. 271(1)(c) of the IT Act and has not considered
Kerala High Court
confirming the levy of penalty under s.
271(1)(c) of the IT Act, 1961 (the Act) but reducing quantum ... 1,06,584
1,28,889
Less : Deduction u/s. 80C
1,720
1,27,169
The total income
Income Tax Appellate Tribunal - Jaipur
Commissioner of Income-Tax levied penalties under Section 271(1)(c) of the Income
Tax Act, 1961 (hereinafter referred ... penalties levied under Section 271(1)(c) of the Act were cancelled by the
respondent on 27.01.1997. In the meanwhile
Supreme Court of India
pertaining to the levy of
penalty under s. 271(1)(c), the assessee is in appeal for the asst ... confirmed the
levy of penalties under s. 271(1)(c) whereas in the last mentioned
assessment year
Delhi High Court
respect of the penalty imposed under section
271(1)(c) of the Act), the Tribunal has referred the following question ... levied under section 271(1)(c) of the Act ?"
3.
IT Ref. Nos. 56 of 1986 (at the instance
Gujarat High Court
issue is regarding the penalty imposed under s. 271(1)(c) of the
IT Act.
2. Brief facts ... Assessing Officer initiated penalty proceedings under s.
271(1)(c) in respect of the additions
Income Tax Appellate Tribunal - Chandigarh
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