Search Results for "Section 276-E"

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Search Results for "Section 276-E"

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High Court

Bombay High Court Upholds Order Discharging Assessees in Prosecution Under Income-tax Act Due to Omission of Penal Section. Prosecution under section 276-E not permissible as it was omitted before institution of complaint, relying on General Finance Co. v. Asst. CIT, (2002) 257 ITR 338.

24 Feb 2005

The case involved a criminal revision application filed by the Assistant Commissioner of Income Tax against an order of the Additional Chief Metropoli...

Supreme Court

Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.

7 Feb 2025

Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...

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 Hears Appeals Against Conviction Under UAPA and IPC for Alleged CPI (Maoist) Links. The Court Examined Legality of Conviction Under Sections 13, 18, 20, 38, 39 of Unlawful Activities (Prevention) Act, 1967 Read With Section 120-B of Indian Penal Code Based on Seizure of Maoist Literature and Electronic Evidence.

14 Oct 2022

The judgment excerpt relates to two criminal appeals before the Nagpur Bench of the Bombay High Court, arising from a common judgment and order dated ...

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