Tag Archives: 198

Govt Circulars are not binding upon Courts : HC

By | April 11, 2020
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Govt Circulars not binding upon Courts “It is well settled proposition of law that Circulars and instructions issued by the Central Board of Excise and Customs are no doubt binding in law on the authorities under the respective Statutes but when this Court or the High Court declares the law on the question arising for… Read More »

Penalty to be levied only when it is proved that income was concealed or inaccurate particular was furnished: HC Income-tax Act

By | April 3, 2020
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Penalty to be levied only when it is proved that income was concealed or inaccurate particular was furnished: HC HIGH COURT OF ALLAHABAD Principal Commissioner of Income-tax, Central Kanpur v. Dinesh Chandra Jain BHARATI SAPRU AND ROHIT RANJAN AGARWAL, JJ. IT APPEAL NOS. 276, 277 OF 2015 IT APPEAL DEFECTIVE NOS. 197, 198, 199 & 200 OF… Read More »