“Section 271(1)(ii)”

Section References (mined)Section 271Section 271(1)(ii)2 judgments

HARSHADKUMAR BHOGILAL RAVAL,UNJHA, DIST. MEHSANA, GUJARAT vs. INCOME TAX OFFICER, WARD 1, PATAN, GUJARAT, PATAN, GUJARAT

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

ITA 489/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad21 Aug 2025AY 2013-14

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2013-14

Section 142(1)Section 147Section 148Section 151Section 271(1)(b)

penalty proceedings. At the same time, the Assessing Officer was not correct in imposing the penalty of Rs.20,000/-. The provision of Section 271(1)(ii) of the Act stipulates that for the failure to comply to the notice u/s 142(1) of the Act, a penalty of Rs.10

ASHWINKUMAR KAILASHCHAND BAJORIYA,AKOLA vs. INCOME TAX OFFICER, WARD -1-1, AKLO

The appeal of the assessee is ALLOWED

ITA 60/NAG/2022[2016-17]Status: DisposedITAT Nagpur30 Oct 2023AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 060/Nag/2022 निर्धारण वषा / Assessment Year : 2016-17 Ashwinkumar Kailashchand Bajoriya, Murtizapur Road, Akola - 444 004 Pan: Abjpb6524E . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Mr. Abhishek Kumar [‘Ld. AR’]For Respondent: Smt. Rashmi Mathur [‘Ld. DR’]

Section 115WSection 142Section 142(1)Section 143Section 143(2)Section 143(3)Section 250Section 271(1)Section 271(1)(b)Section 271(1)(ii)

॥ ॥आयकरअपीलीय न्यायाधिकरण, नागपुर न्यायपीठ, नागपुर में॥ IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SATBEER SINGH GODARA