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Smt. K. Malathi Versus The Income Tax Officer, Ward - I, Villupuram

2015 (11) TMI 1378 - MADRAS HIGH COURT

Penalty under Sections 271(1)(b) and 27(1)(c) - undisclosed capital gain - when the petitioner being one of the co-sharer of the properties and when the proceedings initiated by the Income Tax Officer, Ward - I(1), Thanjavur was dropped as against th .....

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o one and the same, two different yardsticks cannot be adopted. That apart, since the issue, as far as the other owners are concerned, is one and the same, the petitioner's claim alone cannot be rejected. Without considering the said aspects, the res .....

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s are quashed and the matters are remitted back to the respondent for passing orders afresh on merits and in accordance with law. The said exercise shall be completed within a period of six weeks from the date of receipt of a copy of this order. The .....

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5 in Nos. 33156, 33157 & 8922 of 2015 - Dated:- 16-10-2015 - R. Mahadevan, J. For the Appellant : Mr. K Soundararajan For the Respondent : Mr. T Pramod Kumar Chopda, in all W.Ps Senior Standing Counsel ORDER Seeking to quash the impugned order passed .....

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eard the learned counsel for the petitioner and the learned Senior Standing Counsel appearing for the respondent. 3. The case of the petitioner is that, Mr.Pavadai Chettiar, the grand father of the petitioner purchased a house property and one Plot a .....

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II, Pattukottai, the Income Tax Officer, Ward - I(1), Thanjavur had issued notices dated 26.03.2014 and 10.07.2014 to the father of the petitioner under Section 148 of the Income Tax Act, on the basis that the capital gains were not reported to the .....

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petitioner's father and dropped his proposal. Now, the grievance of the petitioner is that the respondent issued the impugned orders thereby levying penalty against the petitioner, despite the relief granted to other legal heirs for the same set .....

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ped as against the co-sharers, it is not justifiable on the part of the respondent to initiate action against the petitioner in respect of capital gains from the same properties. Therefore, according to the learned counsel, the impugned orders are li .....

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