“Section 22(4)”

Section References (mined)Section 22Section 22(4)32 judgments

SHRING CONSTRUCTION COMPANY PVT. LTD.,DEHRADUN vs. DCIT, CIRCLE-2, MUZAFFARNAGAR

In the result, the appeal filed by the Assessee stands allowed

ITA 7056/DEL/2018[2011-12]Status: DisposedITAT Delhi19 Dec 2025AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri Brajesh Kumar Singh, Hon’Blea.Y. : 2011-12

For Appellant: Sh. Ankit Gupta, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 143(3)Section 271Section 271(1)(c)Section 274

manner required by the said section 139(1) or by such notice. * have without reasonable cause failed to comply with a notice under section 22(4)/23(2) of Indian Income Tax Act, 1922 or under section 142(1)/143(2) of Income Tax Act, 1961. * have concealed the particulars

UJJAL SINHA,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

In the result, all the captioned appeals of the assessee are allowed

ITA 1931/KOL/2025[2008-2009]Status: DisposedITAT Kolkata13 Nov 2025AY 2008-2009

Section 139(1)Section 143(2)Section 153ASection 24Section 250Section 271Section 271(1)(c)Section 274

{ "clean_text": "आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता\nIN THE INCOME TAX APPELLATE TRIBUNAL \"D\" BENCH KOLKATA\nBefore Shri Rajesh

M/S NANDLAL KESHARDEO,RANCHI vs. ACIT, CENTRAL CIRCLE (1), RANCHI

In the result, this appeal filed by the assessee is allowed

ITA 15/RAN/2025[2016-2017]Status: DisposedITAT Ranchi12 Nov 2025AY 2016-2017

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 271ASection 274

manner required by the side section 139(1) or by such notice. *Have without reasonable cause failed to comply with a notice under section 22(4)/23(2) of the India Income Tax Act, 1922 or under section 142(1)/143/2) of the Income Tax Act 1961. No dated have

ANIMESH MUKHERJEE,DURGAPUR vs. I.T.O., WARD - 1(4), DURGAPUR

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 1903/KOL/2024[2019-2020]Status: DisposedITAT Kolkata19 Sept 2025AY 2019-2020

Bench: Shri Manjunatha G & Shri Sonjoy Sarma

For Appellant: Shri Suvo Chakraborty, ARFor Respondent: Shri Dheeraj, Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 22(4)(x)Section 36(1)(va)Section 43B

under the respective Acts in terms of Section 36(1)(va) of the Act read with section 43B of the Act, read with section 22(4)(x) of the Act. 5. Aggrieved, assessee preferred an appeal before the ld. CIT(A) challenging the additions made by the ld. AO towards

ANIMESH MUKHERJEE,DURGAPUR vs. I.T.O., WARD - 1(4), DURGAPUR

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 1902/KOL/2024[2018-2019]Status: DisposedITAT Kolkata19 Sept 2025AY 2018-2019

Bench: Shri Manjunatha G & Shri Sonjoy Sarma

For Appellant: Shri Suvo Chakraborty, ARFor Respondent: Shri Dheeraj, Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 22(4)(x)Section 36(1)(va)Section 43B

INCOME-TAX OFFICER-8(3)(1), MUMBAI, MUMBAI vs. VIBGYOR TEXOTECH LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 4705/MUM/2025[2009-10]Status: DisposedITAT Mumbai09 Sept 2025AY 2009-10

Section 143(3)Section 147Section 271(1)(c)Section 274Section 292B

said section 139(1) or by s\nnotice.\nor have with\nhave without reasonable cause failed to comply with a notice under section 22(4)/23(2) of the Inc\nIncome-tax Act, 1922 or under section 142(1)/143(2) of the income tax Act, 1922 or under section

GAURAV AJMERA,RATLAM vs. DCIT(CENTRAL)-2, INDORE

Appeal is allowed

ITA 808/IND/2024[2017-2018]Status: DisposedITAT Indore25 Aug 2025AY 2017-2018

Section 131Section 132(4)Section 132ASection 143(3)Section 234ASection 271ASection 274

nthe side section 139(1) or by such notice.\n\n*Have without reasonable cause failed to comply with a notice under section 22(4)/23(2) of the\nIndia Income Tax Act, 1922 or under section 142(1)/143(2) of the Income Tax Act1961. No.\ndated\nhave concealed ... nthe side section 139(1) or by such notice.\n\n*Have without reasonable cause failed to comply with a notice under section 22(4)/23(2) of the\nIndia Income Tax Act, 1922 or under section 142(1)143(2) of the Income Tax Act 1961. No.\ndated\nhave

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

ITA 81/RJT/2022[2014-15]Status: DisposedITAT Rajkot30 Apr 2025AY 2014-15

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

required by the said section 139(1) or by\nsuch notice.\ndated\nhave without reasonable cause failed to comply with a notice under section 22(4) /\n23(2) of the Indian Income tax Act, 1922 or under section 142(1) / 143(2) of the\nIncome tax Act, 1961.\nNO.\ndated

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

ITA 80/RJT/2022[2012-13]Status: DisposedITAT Rajkot30 Apr 2025AY 2012-13

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

ITA 79/RJT/2022[2011-12]Status: DisposedITAT Rajkot30 Apr 2025AY 2011-12

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

PANKAJKUMAR CHIMANLAL LODHIYA,RAKJOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

ITA 78/RJT/2022[2010-11]Status: DisposedITAT Rajkot30 Apr 2025AY 2010-11

Section 132Section 139(1)Section 143(3)Section 153ASection 154Section 271(1)(c)Section 271ASection 274Section 36(1)(iii)Section 40

PANKAJKUMAR CHIMANLAL LODHIYA,RAJKOT vs. THE ACTIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

ITA 77/RJT/2022[2009-10]Status: DisposedITAT Rajkot30 Apr 2025AY 2009-10

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

PANKAJ CHIMANLAL LODHIYA,RAJKOT vs. THE ACIT, CENTRAL CIRCLE-2, RAJKOT, RAJKOT

ITA 76/RJT/2022[2008-09]Status: DisposedITAT Rajkot30 Apr 2025AY 2008-09

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 132Section 139(1)Section 143(3)Section 153ASection 250Section 271(1)(c)Section 271ASection 40

said section 139(1) or by\nsuch notice.\ndated\n\nhave without reasonable cause failed to comply with a notice under section 22(4) /\n23(2) of the Indian Income tax Act, 1922 or under section 142(1) / 143(2) of the\nIncome tax Act, 1961.\nNO.\ndated\n\nhave

NAYANKUMAR JAYANTILAL BALU,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE, DELHI

The appeal of the assessee is allowed

ITA 184/MUM/2025[2009-10]Status: DisposedITAT Mumbai28 Apr 2025AY 2009-10

Section 143(3)Section 271Section 271(1)(c)Section 274

के अधीन दी गई सूचना सं.\nनहीं किया है।\nका अनुपालन\nHave without reasonable cause failed to comply with a notice under Section 22(4) / 23(2) of the Indian\nIncome-tax Act, 1922 or under Section 142(1) / 143(2) of the Inomce-Tax Act, 1961, No\ndated

SHIVAJI LAXMAN SAHANE,NASHIK vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE - 1, NASHIK , NASHIK

In the result, the appeal of the assessee is allowed

ITA 1078/PUN/2024[A.Y. 2010-11]Status: DisposedITAT Pune21 Apr 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1078/Pun/2024 Assessment Year : 2010-11

For Appellant: Shri Pramod S.ShingteFor Respondent: Shri Arvind Desai

Section 143(3)Section 271(1)(c)Section 274

required by the said section 139(1) or by such notice. o have without reasonable cause failed to comply with a notice under section 22(4)/23(2) of the Indian Income-tax Act, 1922 or under section 142(1)/143(2) of the Income-tax Act, 1961. o have

V.V. MOHAMMED,KANNUR vs. ITO, WARD-2, , KANNUR

In the result, the appeal filed by the assessee is allowed

ITA 862/COCH/2024[2006-07]Status: DisposedITAT Cochin04 Apr 2025AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Sureshkumar C, CAFor Respondent: Smt.Leena Lal, Sr.AR

Section 139(1)Section 139(2)Section 142(1)Section 153ASection 22(1)Section 22(4)Section 271Section 271(1)(C)Section 271(1)(c)Section 274

manner required by the said section 139(1) or by such notice. *have without reasonable cause failed to comply with a notice under section 22(4)/23(2) of the Indian Income Tax Act, 1922 or under section 142(1)/143(2) of the Income Tax Act, 1961 No dated

DCIT, CENTRAL CIRCLE - 7(1), MUMBAI , MUMBAI vs. TRIUMPH SECURITIES LTD, MUMBAI

In the result, the appeal of the revenue bearing ITA No

ITA 962/MUM/2024[2003-04]Status: DisposedITAT Mumbai15 Jan 2025AY 2003-04

For Appellant: \nShri Rajiv Khandelwal (VirtuallyFor Respondent: \nDr. P. Daniel – Spl. Counsel

Section 250Section 271(1)(c)Section 274

nthe said Section 139(1) or by such notice.\ndated\n*have without reasonable cause failed to comply with a notice under Section 22(4)/23(2)\nof the Indian Income-tax Act, 1922 or under Section 142(1)/143(2) of the Income-tax Act,\n1961, No.\nor have ... without reasonable cause\nfailed to comply with a notice under Section 22(4)/23(2) of the Indian Income-tax Ac, 1922\nor under Section 142(1) / 143(2) of the Income-tax Act, 1961.\nNo.\ndated\nYou are hereby requested to appear before

DCIT 14(1)(1), MUMBAI, MUMBAI vs. MICHAEL PAGE INTERNATIONAL RECRUITMENT PRIVATE LIMITED, MUMBAI

In the result, cross objection of assessee is allowed and appeal of\nthe Revenue is dismissed

ITA 3090/MUM/2023[2011]Status: DisposedITAT Mumbai27 Sept 2024

Section 271(1)(c)Section 271(1)(e)Section 274

सं.\nता.\n22 (4)/23 (2) या आयकर\nका अनुपालन नहीं\n• Have without reasonable cause failed to comply with a notice under Section 22(4)/23(2) of the Indian Income-tax\nAct, 1922 or under Section 142(1)/143(2) of the Inomce-Tax Act, 1961, No DCIT

PRIORITY JEWELS PRIVATE LIMITED,MUMBAI vs. COMMISSIONER OF INCOME TAX (A), APPEALS

In the result, the appeal of the assessee bearing ITA 3196/Mum/2024 is\nallowed

ITA 3196/MUM/2024[AY 2012-2013]Status: DisposedITAT Mumbai12 Aug 2024

Section 246ASection 250Section 271Section 271(1)(c)

required by the said section 139(1) or by such notice.\n*have without reasonable cause failed to comply with a notice under section 22(4)/23(2) of the Indian Income-\ntax Act,1922 or under secrionl42(l)/143(2) of the income-tax Act,1961.\nNo................dated

SUSHIL KUMAR PAUL,SILIGURI vs. A.C.I.T.,CIRCLE-2, SILIGURI

In the result, the appeal of the assessee is partly allowed

ITA 2274/KOL/2019[2016-17]Status: DisposedITAT Kolkata15 Dec 2022AY 2016-17

Bench: Shri Sonjoy Sarma, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Year: 2016-17 Sushil Kumar Paul Acit, Circle-2, Siliguri. C/O. Subash Agarwal & Associates, Advocates, Siddha Vs. Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700 069. (Pan: Akfpp 4837 K) (Appellant) (Respondent) Present For: Assessee By : Shri Siddarth Agarwal, Advocate Revenue By : Smt. Ranu Biswas, Addl. Cit, Dr Date Of Hearing : 24.11.2022 Date Of Pronouncement : 15.12.2022 O R D E R Per Sonjoy Sarma, Jm: This Appeal Filed By The Assessee Is Against The Order Of Ld. Cit(A), Siliguri Dated 23.08.2019 For A.Y. 2016-17. The Assessee Has Taken The Following Grounds Of Appeal: “I. For That On The Facts & Circumstances Of The Case, The Ld. Cit(A) Was Not Justified In Confirming The Penalty Of Rs. 23,70,000/- Imposed By The Ao By Wrongly Invoking The Provisions Of Section 271Aab Of The Income Tax Act.

For Appellant: Shri Siddarth Agarwal, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR

Section 271A

manner required by the said section 139(1) or by such notice. Have without reasonable cause failed to comply with a notice under Section 22(4)/ 23(2) of the Indian Income Tax Act, 1922 or under Section 142(1)/ 143(2) of the Income Tax Act, 1961. Have concealed

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