“Section 272(1)(d)”

Section References (mined)Section 272Section 272(1)(d)32 judgments

Judgments citing Section 272(1)(d)

Orion Automobiles Private Limited, Gurgaon vs. ACIT, Circle 3(1), Gurgoan

In the result, the appeal of the assessee is allowed for statistical

ITA 1792/DEL/2024[2017-18]Status: DisposedITAT Delhi14 Aug 2024AY 2017-18

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singh[Assessment Year: 2017-18]

Section 115BSection 144Section 270ASection 36(1)(iii)Section 69A

facts and circumstances of the case and in law. the AO had erred in the initiation of penalty proceedings under section 272(1)(d) of the Act. 3. Brief facts of the case:- The assessee company is a Hyundai Car dealer. The assessee e-filed its return of income

Satya Kumar Darbari, Lucknow vs. Dcitacit-4, Lucknow

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 41/LKW/2024[2017-18]Status: DisposedITAT Lucknow05 Jul 2024AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2017-18 Satya Kumar Darbari V. Dcit-4 381, Rajendra Nagar Lucknow Lucknow Pan:Agtpd4584H (Appellant) (Respondent) Appellant By: None Respondent By: Shri Yogesh Mishra, D.R. Date Of Hearing: 02 07 2024 Date Of Pronouncement: 05 07 2024 O R D E R

For Appellant: NoneFor Respondent: Shri Yogesh Mishra, D.R

Section 133(6)Section 144Section 272(1)(d)Section 274Section 68

there was no compliance on the part of the assessee. The Assessing Officer, therefore, issued show cause notice on 7.11.2019 for penalty under section 272(1)(d) read with section 274 of the Act, but there was no compliance from the assessee. Thereafter, the Assessing Officer issued notice under section

Shreeya Shirish Joshi, Mumbai vs. ITO, Income Tax

In the result, the appeal in ITA No

ITA 88/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Jun 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Ms. Usha Gaikwad, Sr. DRFor Respondent: Mr. A P Sinha

Section 115B

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP

Shreeya Shirish Joshi, Mumbai vs. ITO, Mumbai

In the result, the appeal in ITA No

ITA 85/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Jun 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Ms. Usha Gaikwad, Sr. DRFor Respondent: Mr. A P Sinha

Section 115B

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP

Shreeya Shirish Joshi, Mumbai vs. ITO, Income Tax

In the result, the appeal in ITA No

ITA 83/MUM/2024[2017-18]Status: DisposedITAT Mumbai21 Jun 2024AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Ms. Usha Gaikwad, Sr. DRFor Respondent: Mr. A P Sinha

Section 115B

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP

Vikalp Goutam Pawar, Mumbai vs. Income Tax Officer-33(1)(7), Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 1355/MUM/2024[2017-18]Status: DisposedITAT Mumbai18 Jun 2024AY 2017-18

Bench: Shri B R Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Surendra Meena, Sr. DR

Section 143(2)Section 144Section 250Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH

Muniswamy Venkataswamy, Bangalore vs. Income-Tax Officer, Ward-3(3)(1), Bangalore

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 678/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Shri Deepak Padmanabhan, A.RFor Respondent: Shri V. Parithivel, D.R

Section 144Section 147Section 250Section 272(1)(d)

circumstances of the case and in law, the Ld. AO has erred in initiating penalty proceedings under 274 read with section 272(1)(d) and 270A of the Act.” 2. At the time of hearing, both the parties fairly conceded that the assessment order is ex-parte as well

S N Sales LLP, New Delhi vs. ITO Ward 29(3), New Delhi

In the result, the appeal of the assessee is allowed

ITA 828/DEL/2023[2017-18]Status: DisposedITAT Delhi06 Feb 2024AY 2017-18

Bench: Shri Challa Nagendra Prasad & Dr. B. R. R. Kumar

For Appellant: Sh. Anil Kumar, AdvFor Respondent: Sh. Vivek Vardhan, Sr.DR

Section 142(1)Section 143(3)Section 250Section 272(1)(d)Section 272A(1)(d)Section 273B

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Shri Challa Nagendra Prasad, Judicial Member & Dr. B

Navjeevan Charitable Society, Jalandhar vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, appeal of the assessee is allowed

ITA 215/ASR/2022[2019-20]Status: DisposedITAT Amritsar20 Mar 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. R. Kaushik, CIT-DR

Section 142Section 154Section 272ASection 272A(1)(d)Section 273B

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE

Reena Jain, Muzaffarnagar vs. ITO, Ward 3(2)(4), Muzaffarnagar

In the result the appeal is dismissed

ITA 2578/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Feb 2023AY 2018-19

Bench: Shri Kul Bharat

Section 142(1)Section 272(1)(d)Section 272ASection 272A(1)(d)

1 ITA Nos. 2577 & 2578/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT

Reena Jain, Muzaffarnagar vs. ITO, Ward 3(2)(4), Muzaffarnagar

In the result the appeal is dismissed

ITA 2577/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Feb 2023AY 2018-19

Bench: Shri Kul Bharat

Section 142(1)Section 272(1)(d)Section 272ASection 272A(1)(d)

1 ITA Nos. 2577 & 2578/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT

Dwaraka Prasad Bazari, Balotra vs. ITO, Balotra

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 82/JODH/2022[2017-18]Status: DisposedITAT Jodhpur20 Jan 2023AY 2017-18

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 115BSection 142(1)Section 143Section 143(3)Section 234ASection 271ASection 272(1)(d)Section 274Section 69A

also seen that, has failed to comply with a notice u/s 142(1) issued on 06.11.2019, penalty proceedings u/s 274 read with section 272(1)(d) of the IT Act, initiated separately. In view of the above, total income of the assessee is assessed/computed as under:- S. No. Particulars Particulars