Appeal to High Court (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, if the High Court is satisfied that the case involves a substantial question of law. (2) The Principal Chief Commissioner or Chief Commissioner or the Principal Commissioner or Commissioner or an assessee […]

Penalty for failure to deduct tax at source (1) If any person fails to— (a)  deduct the whole or any part of the tax as required by or under the provisions of Chapter XVII-B; or (b)  pay 48[or ensure payment of,] the whole or any part of the tax as required by or under—   (i)  sub-section (2)

Decision of High Court or Supreme Court on the case stated (1) The High Court or the Supreme Court upon hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and a copy of the judgment shall be

Failure to subscribe to the eligible issue of capital Whoever fails to subscribe any amount of subscription to the units issued under any scheme referred to in sub-section (1) of section 88A to the eligible issue of capital under that sub-section within the period of six months specified therein, may be directed by the Joint Commissioner to

Failure to keep, maintain or retain books of account, documents, etc Without prejudice to the provisions of section 270A or section 271, if any person fails to keep and maintain any such books of account and other documents as required by section 44AA or the rules made thereunder, in respect of any previous year or to retain such books of

Penalty for failure to furnish report under section 92E If any person fails to furnish a report from an accountant as required by section 92E, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of one hundred thousand rupees. Practice area’s of B K Goyal & Co LLP Income

Failure to get accounts audited If any person fails to get his accounts audited in respect of any previous year or years relevant to an assessment year or furnish a report of such audit as required under section 44AB, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum equal

Case before High Court to be heard by not less than two judge (1) When any case has been referred to the High Court under section 256, it shall be heard by a Bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such judges

Failure to furnish returns, comply with notices, concealment of income, etc (1) If the Assessing Officer or the33-34[Joint Commissioner (Appeals) or the] Commissioner (Appeals) or the Principal Commissioner or Commissioner in the course of any proceedings under this Act, is satisfied that any person— (a)  [***] (b)  has failed to comply with a notice under sub-section (2) of section

Failure to furnish information regarding securities, etc [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit