TMI Blog2013 (12) TMI 1261X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, the revisional authority held that all the documents produced by the appellant in support of his case are fabricated - Spot inspection was also conducted by the revisional authority and it was found that the claim of the appellant in respect of the development/improvement of the land was not genuine - Decided against petitioner. - W.A. NOS. 1624-1625 OF 2013 (T-IT - - - Dated:- 3-9-2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of legitimate taxes. I find no legal infirmity in the factual findings recorded by the authorities in the four orders referred to above to warrant interference under the extraordinary jurisdiction of this Court under articles 226 227 of the Constitution of India. In my opinion, a very lenient view is taken by the Appellate Authority in reducing the penalty from 300% to 100%. The writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evision under section 264 of the Income-tax Act, 1961 before the Commissioner of Income Tax, Bangalore II, Bangalore. The Commissioner, allowed the appellant to produce the materials/evidence in support of the alleged expenditure incurred for improvement/development of the land sold by the appellant. After having gone through the entire materials/evidence, the revisional authority held that all th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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