CIT vs Abhay Kumar Jain
Appeal to High court-Ignorance of law-The High court was justified in entertaining the appeal against the Tribunal's order. The Tribunal had ignored the law laid down by the Supreme Court [LexDoc Id : 279090]
Madhya Pradesh HC
2005
D and H Secheron Electrodes (P) Ltd. vs CIT
Penalty for concealment of income-Non disclosure of true particulars-A.Y 1976-77: The penalty levied under s.271(1)(c) of the Income Tax Act 1961 was justified, as the assessee had debited personal insurance premium of [LexDoc Id : 278752]
CIT vs Vishwant Kumar
Penalty for concealment of income-Sufficient cause-A.Y. 1983-84: The assessee was not liable to pay penalty under s.271(1)(c) of the Income Tax Act 1961 for late filing of return, as the Department had [LexDoc Id : 263371]
Delhi HC
2005
Ferro Concrete Construction (I) (P) Ltd. vs CIT
Head of Income-Sale of empties/-The income earned by the assessee on the sale of empty bags, containers and drums after their contents were used in construction was includible as its [LexDoc Id : 263233]
HC (Madhya Pradesh)
2005
CIT vs Premium Capital Market and Investment Ltd.
Irregularity in service of notice-Waiver of irregularities by assessee-The assessment was valid because the assessee, by its conduct, had waived the irregularity of the notice served by affixture under s.143(2) of the Inc [LexDoc Id : 262830]
