SIDARY NAMDEV BIRADAR,PUNE vs. INCOME TAX OFFICER, WARD-6(1), PUNE, PUNE

PDF · subscribers
ITA 63/PUN/2024Status: DisposedITAT Pune21 May 2024AY 2011-12Bench: SHRI S.S. GODARA (Judicial Member), SHRI G.D. PADMAHSHALI (Accountant Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty appeal should also follow suit and be restored to the NFAC for fresh adjudication to avoid multiplicity of proceedings.

What were the facts?

The assessee's appeal for AY 2011-12 concerns a penalty under Section 271(1)(c) of the Income Tax Act. The quantum issue related to this penalty had been restored to the NFAC for fresh adjudication.

What were the issues?

Whether the penalty appeal should be adjudicated separately when the related quantum issue has been remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI S.S. GODARA & SHRI G.D. PADMAHSHALI

For Respondent: Shri Sourabh Nayak, Addl.CIT

आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent; 2. 3. The Pr.CIT(A), Pune 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “B” / DR „B‟, ITAT, Pune 5. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 20-05-2024 Sr.PS 2. Draft placed before author 20-05-2024 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →