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Income Tax Case Laws - Section: 271F

Home Case Index Income Tax Sections List
Cases for Section: 271F
Showing 1 to 10 of 10 Records
 
  • 2016 (8) TMI 279 - MADRAS HIGH COURT

    Penalty proceedings u/s 271F and prosecution u/s 276CC - Non-filing of return by the co-operative society - Notice calling upon the petitioner-Society to furnish their return of income immediately and produce the copy of the acknowledgement by 13.04.... ... ...


  • 2016 (7) TMI 617 - ITAT KOLKATA

    Levy of penalties u/s. 271B and 271F - non filing of tax audit report and non filing of return in time - Held that - We find that reasons for delay adduced by the assessee does not constitute a good and reasonable cause. It is very unlikely that the ... ... ...


  • 2015 (10) TMI 1308 - ITAT HYDERABAD

    Penalty under section 271F and 271(1)(b) - non-compliance of notices under section 153C as well as 142(1) and 143(2) - Held that - CIT(A) dismissed the appeals of the assessee exparte without giving proper and sufficient opportunity of being heard an... ... ...


  • 2011 (9) TMI 445 - ITAT DELHI

    Penalty under 271F - No taxable income in last four A/Y - Assessee filed affidavit that original returns have been filed - Held THat - section 271F are applicable when there is a violation of non-filing the return when notices u/s 153 read with secti... ... ...


  • 2008 (5) TMI 353 - ITAT AGRA

    ... ...
    ... ... he Hon ble apex Court in the case of Pradip Lamps Works vs. CIT (2001) 169 CTR (SC) 1 (2001) 249 ITR 797 (SC) and Amin Chand Payarelal vs. IAC (2006) 204 CTR (SC) 585 (2006) 285 ITR 546 (SC). 8. In the result, the appeal by the assessee is dismissed.


  • 2007 (12) TMI 186 - MADRAS HIGH COURT

    Deposits in cash exceeding the prescribed limit - explanation offered with reference to the deposits received by the assessee has been accepted by the Commissioner of Income-tax (Appeals), and also by the Tribunal - There is no material available on ... ... ...


  • 2007 (9) TMI 27 - HIGH COURT , JHARKHAND

    Penalty -Alleged that assessee had received more than permissible amount u/s 269SS in cash and accordingly penalty imposed - Held that there is genuine reason for accepting the cash and accordingly penalty set aside


  • 2007 (6) TMI 198 - MADRAS HIGH COURT

    Non deduction of TDS assessee was under bona fide belief that tax is not required to be deducted - Tribunal has given a finding that there is a reasonable cause for not deducting the tax at source - Hence, the Tribunal is justified in deleting the pe... ... ...


  • 2007 (6) TMI 144 - MADRAS HIGH COURT

    Penalty AO imposed penalty on assessee u/s 271B of the Act for not providing any sufficient cause for belated filing of the audit report but rejected by the tribunal on the ground that there is reasonable cause for filing the report belatedly Tribunal order affirmed by the HC


  • 2004 (4) TMI 262 - ITAT CALCUTTA-B

    ... ...
    ... ... to be imposed as per law prevailing on the date of default. 21. In the ultimate analysis, the order imposing penalty of Rs. 5,000 under s. 271F on the present assessee is cancelled. 22. In the result, the appeal filed by the assessee stands allowed.


 
   
 
 
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