WebNov 23, 2016 · The assessee also relied on the judgment of Honble Supreme Court in the case of CIT Vs. Suresh Chandra Mittal [251 ITR 9]. In the case relied up on by the assessee, the assessee has revised return of income under section 148 of the Act showing more income. Thereafter orders of the :: 7 :: ITA No.1450/Mds/2016 reassessment were … WebSir Shadilal Sugar and General Mills Ltd vs. CIT (1987) 168 ITR 705 (SC) CIT vs. Suresh Chandra Mittal (2001) 251 ITR 9 (SC) Even after proviso to explanation 1, voluntary surrender to buy peace penalty u/ s 271 (1) (c) can not be levied. Ramnath Jaganath vs. State of Maharashtra(1984) 57 STC 46,51 (Bom),
No penalty u/s 271(1)(c) when returned income accepted filed in ...
WebCommissioner Of Income-Tax vs Suresh Chandra Mittal on 26 July, 2001 User Queries ambal concealment of income undisclosed income revised return 153a penalty proceedings income tax returns suresh chandra mittal m. ambalal sureshchandra suresh chandra furnishing inaccurate particulars sec 153a penalty under section 271 1 c penalty u/s … WebAug 12, 2024 · The assessee has relied on the following judgment. “Sale consideration offered for tax on receipt of notice u/s. 148 to buy peace of mind. Not proved by department that explanation of assessee was not bona fide Suresh Chandra Mittal relied SLP of dept dismissed In the case of CIT V/s. 1. Rajiv Garg 2. Siya Ram Garg 3. Sanjay Garg 4. population of kununurra wa
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WebC.R. Nagappa vs Commissioner Of Income-Tax on 4 September, 1968. ... vs Asstt. Cit on 21 May, 2004. Warning on Translation. User Queries. income tax returns . tax extender. … WebApr 15, 2012 · Contrast with Suresh Chandra Mittal 241 ITR 124 (MP) affirmed in 251 ITR 9 (SC) & CIT vs. Rajiv Garg 313 ITR 256 (P&H) & SAS Pharmaceuticals 335 ITR 176 … WebJul 6, 2016 · The Hon'ble Supreme Court has in fact confirmed the order of Madhya Pradesh High Court in CIT v. Suresh Chandra Mittal in which Hon'ble High Court had held that in this case the surrender was made after persistent queries made by the AO. Still, it was held by the Court that no penalty should be leived. population of kukes albania