This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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S. 279 : Offences and prosecutions – Sanction – Chief Commissioner – Late deposit of tax deducted at source – If sanctioning was held to be not as requirement of law summons issued by the Court can be challenged .[ S.276A, 276B 278AA, 278AB,278B, Code of Criminal Procedure Code , S 397, 401, 482 ]

Indo Arya Central Transport Limited v. CIT( TDS) ( 2018) 404 ITR 667 /165 DTR 345/ 255 Taxman 50/ 304 CTR 236 ( Delhi)(HC) , www.itatonline.org. Editorial : SLP dismissed Indo Arya Central Transport Ltd .CIT (2022)443 ITR 239/ 211 DTR 441 / 325 CTR 553 / 285 Taman 2 (SC)

S. 276C : Offences and prosecutions – Wilful attempt to evade tax Order of penalty was set aside on ground there was no concealment of income — Prosecution was liable to be quashed. [ S. 271(1) (c ) ]

Malti Mishra (Smt.) v. State Of Uttar Pradesh. (2018) 401 ITR 327 (All) (HC)

S. 275 : Penalty – Bar of limitation – Concealment-Time to Be reckoned from date of service of order of Commissioner (Appeals) on Assessee — Penalty proceedings was barred by limitation [ S. 271(1) (c )]

Salora International Ltd. v. CIT (2018) 402 ITR 211 / 163 DTR 341/ 303 CTR 616 (Delhi) (HC)

S. 271AAB:Peanlty -Failure to maintain books of account -Undisclosed income – Levy of penalty is automatic in nature [ S.44AA]

DCIT v. Amit Agarwal. (2018) 168 ITD 370 (Kol) (Trib.)

S. 271AAA : Penalty – Search initiated on or after 1st June, 2007 –Where search initiated on or after 1st June , 2007 , simultaneous penalty u/s 271(1)(c ) cannot be levied [ S. 271(1)( c) ]

ITO v. Trishul Enterprises (2018) 61 ITR 386 (Mum) (Trib)

S. 271AAA : Penalty – Search initiated on or after 1st June, 2007 –
Payment of tax with interest before assessment was made-Deletion of penalty was held to be justified [ S. 132(4)]

PCIT v. Swapna Enterprise (2018) 401 ITR 488/ 253 Taxman 531 /166 DTR 51 / 302 CTR 504(Guj) (HC)

S. 271(1)(c) : Penalty – Concealment -When show cause notice does not strike out the inappropriate words, levy of penalty was held to be not justified . [ S. 274 ]

Jeetmal Choraria v. ACIT ( 2018) 91 taxmann.com 311 (kol)(Trib) www.itatonline.org

S. 271(1)(c) : Penalty – Concealment -Satisfaction was not recorded in absolute term – levy of penalty was held to be not justified . [ S. 274 ]

Indrani Sunil Pillai v. ACIT ( Mum)(Trib) www.itatonline.org

S.271(1)( c ): Penalty — Concealment- Allocation of common expenses – Not a case of filing of inaccurate particulars or concealment of income- Penalty cannot be imposed .

Pheonix Lamps Ltd. (2018) 61 ITR 769 (Delhi) (Trib)

S. 271(1)(c) : Penalty – Concealment – Capital gains- Disclosed in the return filed pursuance of reassessment notice – Levy of penalty was held to be not justified [ S. 45, 148 ]

Pankaj Kumar Gupta v. ITO ( Lucknow)(Trib) www.itatonline.org