ITAT Ranchi Judgments — November 2021

TRF LTD,JAMSHEDPUR vs ACIR CIR-3, JAMSHEDPUR

ITA 313/RAN/2017[11-12]Status: Disposed12 Nov 2021Dismissed

The Tribunal granted the assessee's request to withdraw the appeals. This was based on the assessee's decision to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020, and their compliance with the scheme's requirements.

TRF LTD,JAMSHEDPUR vs ACIT CIR-3, JAMSHEDPUR

ITA 314/RAN/2017[12-13]Status: Disposed12 Nov 2021Dismissed

The Tribunal granted the assessee's request to withdraw the appeals. This was based on the assessee's decision to settle the dispute under the Direct Tax Vivad Se Vishwas Act, 2020, and their compliance with the scheme's requirements.

SHRI ARUN KUMAR GUPTA,WEST SINGHBHUM vs ACIT CENTRAL CIRCLE, JAMSHEDPUR

ITA 85/RAN/2019[2011-12]Status: Disposed5 Nov 2021AY 2011-12Allowed

The Tribunal held that a penalty under Section 271(1)(c) is unsustainable if the show-cause notice under Section 274 does not clearly specify the charge against the assessee. Following the precedent of the Karnataka High Court and the Calcutta High Court, the Tribunal directed the cancellation of the penalty.

SHRI ARUN KUMAR GUPTA,WEST SINGHBHUM vs ACIT CENTRAL CIRCLE, JAMSHEDPUR

ITA 83/RAN/2019[2009-10]Status: Disposed5 Nov 2021AY 2009-10Allowed

The Tribunal held that a penalty under Section 271(1)(c) is unsustainable if the show-cause notice under Section 274 does not clearly specify the charge against the assessee. Following the precedent of the Karnataka High Court and the Calcutta High Court, the Tribunal directed the cancellation of the penalty.

SHRI ARUN KUMAR GUPTA,WEST SINGHBHUM vs ACIT CENTRAL CIRCLE, JAMSHEDPUR

ITA 84/RAN/2019[2010-11]Status: Disposed5 Nov 2021AY 2010-11Allowed

The Tribunal held that a penalty under Section 271(1)(c) is unsustainable if the show-cause notice under Section 274 does not clearly specify the charge against the assessee. Following the precedent of the Karnataka High Court and the Calcutta High Court, the Tribunal directed the cancellation of the penalty.