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Showing 61 to 62 of 62 Records

• 1974 (5) TMI 2
  

  Assessee concealed income of Rs. 8,000 from undisclosed sources. Therefore, the penalty proceedings under section 271(1)(c) had been started separately - When the Income-tax Officer refers the issue of levy of penalty to IAC under section 274(2) whether he is entitled to decide that penalty should be levied in respect of a larger amount - we are of the opinion that no penalty was exigible in the circumstances of this case because the amount of Rs. 8,000 which was held to be exigible for penalty was found by the Tribunal not to be so exigible - we answer all the three questions referred to us in the negative, that is, in favour of the assessee and against the department

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• 1974 (5) TMI 1
  

  Petitioner’s case is that, respondents Nos. 1 to 4, who are Income-tax Officers of various circles at Kanpur, together with a number of income-tax inspectors and a peon raided the business premises of the petitioner. They searched the business premises and the account books of the petitioner-firm - Whether the Officer conducting survey under income-tax can impound documents or examine persons on oath or take extracts from documents and also whether proceedings can be initiated on the basis of information collected from such documents - writ petition succeeds and is allowed in part. The impugned notices and the recorded statement of Murlidhar are quashed

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