Tag: strike off
Not striking-off of limb of penalty u/s 271AAB – ITAT deleted penalty as assessee was not made aware of the specific charge on which the penalty proceedings will be initiated. In a recent judgment, the ITAT Chandigarh has deleted penalty u/s 271AAB for non striking off the limb …
The Companies (Removal of Names of Companies from the Register of Companies) Amendment Rules, 2022 Notice of defect in Form STK-2 to be given by Registrar of Companies (RoC) in Form STK-1 Rule 4 of the n the Companies (Removal of Names of Companies from the Register of …
Non-specific penalty notice u/s 271(1)(c) issued by assessing officer violates mandatory requirement of law and doctrine of prejudice cannot be invoked ABCAUS Case Law CitationABCAUS 3511 (2021) (06) ITAT Important case law relied referred:Mohd. Farhan A. ShaikhRajesh Kumar v. CIT State of Orissa v. Dr. Binapani Dei Dilip …
Non striking of applicable limb of penalty clause u/s 271(1)(c) in notice-Supreme Court dismisses SLP of the Income Tax Department ABCAUS Case Law CitationABCAUS 3426 (2020) (11) Important case law relied upon by the parties:Commissioner of Income Tax v/s Shri Samson PerincheryPrincipal Commissioner of Income Tax v/s New …
Non striking of applicable limb of penalty u/s 271(1)(c) in notice. ITAT permits restoration of appeal if issue is decided by Supreme Court in favour of Revenue ABCAUS Case Law Citation:ABCAUS 3269 (2020) (02) ITAT In a recent judgment, Tribunal had dealt with a challenge to the validity …
Penalty u/s 271(1)(c) for inadvertent error of accountant deleted as assessee revised belated return and his conduct was not contumacious ABCAUS Case Law Citation:ABCAUS 3252 (2020) (02) ITAT Important case law relied upon by the parties:CIT vs Fortune Hotels and Estates (P.) Ltd., 52 taxmann.com 330 (Bombay)Price Waterhouse …
Application of correct limb of penalty u/s 271(1)(c) is a question of fact and not a question of law. ITAT dismissed issue raised before it for the first time ABCAUS Case Law Citation:ABCAUS 3114 (2019) (08) ITAT Important case law relied upon by the parties:Sundaram Finance 403 ITR …
Penalty U/s 271(1)(c)-Unspecified charge in notice can be made good with a clear-cut finding in penalty order – ITAT explains Law on non-striking off clauses in Notice u/s 274 ABCAUS Case Law Citation:ABCAUS 2678 (2018) (12) ITAT Important Case Laws Cited/relied upon:CIT vs. SSA’S Emerald Meadows (2016) 242 …
Public notice for striking off names of 147 Limited Liability Partnerships by West Bengal ROC u/s 75 of Limited Liability Partnership Act, 2008. Government of India Ministry of Corporate Affairs Office of Registrar of Companies, West Bengal Nizam Palace, 2nd M. S. 0. Building, 2nd Floor 234/4, Acharya …
Not striking off penalty notice SC dismisses assessee’s SLP against High Court order holding that it had caused no prejudice to the assessee ABCAUS Case Law Citation: ABCAUS 2597 (2018) (10) SC Important Case Laws Cited/relied upon: Commissioner of Income Tax Vs. Jindal Equipments Leasing and Consultancy Services …
