The Joint Commissioner Of Income Tax vs Basavanna Nanjamari Vijaykumar on 7 July, 2026

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    (i) Writ Appeal Nos.1991/2025, 1994/2025,

    1996/2025 and 2021/2025 are

    SPONSORED

    dismissed.

    (ii) Writ Appeal Nos.1995/2025, 1977/2025,

    1980/2025, 1982/2025, 2003/2025 and

    2023/2025 are allowed.

    (iii) The orders of the learned Single Judge in

    Writ Petition Nos.20219/2025,

    20242/2025, 20220/2025, 20235/2025,

    22032/2025 and 20212/2025 are hereby

    set aside.

    (iv) The penalty orders dated 28.03.2025

    passed under Section 271DA of the

    Income-tax Act, 1961, and the

    consequential demands which were subject

    matter of Writ Petition Nos.20219/2025,

    20242/2025, 20220/2025, 20235/2025,



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