Search Results for "Section 271D"

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Search Results for "Section 271D"

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High Court

Bombay High Court Allows Revision Against Condition of 20% Deposit for Suspension of Sentence in Negotiable Instruments Act Case. Court holds that while appellate court can impose conditions for suspending sentence, directing deposit of 20% of compensation without considering appellant's financial capacity and without providing reasons is unsustainable.

14 Oct 2025

The petitioner, Rashmikant Zaverchand Shah, filed a criminal writ petition under Article 227 of the Constitution of India challenging an order dated 3...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Limitation Case — Tribunal's Order Setting Aside Penalty Under Section 271D Upheld. The Court Held That the Penalty Order Passed by the Range Head Was Barred by Limitation Under Section 275(1)(c) of the Income Tax Act, 1961, as the Assessment Order Was Set Aside by the Commissioner (Appeals) and the Penalty Was Not Imposed Within the Financial Year.

17 Jan 2025

The Revenue (Pr. Commissioner of Income Tax and Income Tax Officer) filed an appeal under Section 260A of the Income Tax Act, 1961, challenging the or...

High Court

Bombay High Court Upholds Acquittal in Cheque Bounce Case Due to Failure to Prove Legally Enforceable Debt. Appellant failed to establish that the loan of Rs.3,00,000 was legally recoverable debt under Section 138 of Negotiable Instruments Act, 1881.

19 Dec 2023

The appellant, Arti Rajesh Karangutkar, filed a criminal appeal against the acquittal of respondent No.1, Anna Rocky Fernandes, by the Metropolitan Ma...

Supreme Court

Supreme Court Allows Appeals in TDS Penalty Case — Failure to Deposit TDS Not Attracting Penalty Under Section 271C if Reasonable Cause Shown. Belated Remittance of TDS Due to Financial Constraints and Bona Fide Belief Constitutes Reasonable Cause Under Section 273B of Income Tax Act, 1961.

10 Apr 2023

The appeals arose from a common judgment of the Kerala High Court confirming the levy of penalty under Section 271C of the Income Tax Act, 1961 on the...

High Court

High Court of Karnataka Dismisses Revision Petition in Negotiable Instruments Act Case — Conviction for Cheque Bounce Upheld. Dishonour of Cheque for Discharge of Existing Debt Attracts Liability Under Section 138 of Negotiable Instruments Act, 1881.

18 Nov 2022

The criminal revision petition was filed by the accused-petitioner challenging the judgment dated 31.10.2012 passed by the II Addl. District and Sessi...

Supreme Court

Supreme Court Allows Appeal in Tax Dispute Over Buy-Back of Shares Under Section 115QA of Income Tax Act, 1961. The Court held that buy-back pursuant to a scheme of arrangement under Section 391 of the Companies Act, 1956, is not covered by Section 115QA as it stood prior to the amendment effective from 01.06.2016.

22 Nov 2019

The appellant, Genpact India Private Limited, a domestic unlisted company, bought back shares from its sole shareholder, Genpact India Investment, Mau...

High Court

High Court of Bombay at Goa Upholds Conviction in Cheque Dishonour Case — Presumption Under Section 139 NI Act Not Rebutted. Accused Failed to Prove Defence of Blank Cheque Given as Security, Leading to Confirmation of Sentence Under Section 138 of Negotiable Instruments Act, 1881.

5 Feb 2015

The case arises from a complaint filed by the respondent (complainant) against the petitioner (accused) under Section 138 of the Negotiable Instrument...

High Court

High Court of Bombay at Goa Allows Appeal in Negotiable Instruments Act Case — Reverses Acquittal and Restores Conviction for Cheque Dishonour. The court held that the presumption under Section 139 of the Negotiable Instruments Act, 1881 operates in favour of the complainant once the signature on the cheque is admitted, and the accused failed to rebut the presumption of legally enforceable debt.

19 Jul 2013

The appellant, Krishna P. Morajkar, filed a criminal appeal against the judgment of the Additional Sessions Judge, Mapusa, which set aside the convict...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Penalty Case. Journal Entry Set-off for Loan Repayment Does Not Violate Section 269T of Income Tax Act, 1961, as It Is Not a Repayment but an Adjustment of Mutual Claims.

12 Jun 2012

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which deleted the penalty ...

High Court

Bombay High Court Allows Complainant's Appeal in Cheque Dishonour Case — Reverses Acquittal Due to Improper Appreciation of Evidence. Presumption under Section 139 of Negotiable Instruments Act, 1881 stands unless rebutted by accused with probable defence.

24 Feb 2010

The case involves two criminal appeals filed by the original complainant, Sandeep Shirodkar, against the acquittal of the accused, Shankar Dhawaskar, ...

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