“Section 275(1)(b)”

Section References (mined)Section 275Section 275(1)(b)2 judgments

Judgments citing Section 275(1)(b)

Dubbi Gram Sewa Sahkari Samiti Ltd, Dausa vs. ITO WD, Dausa

In the result, the appeal of the assessee is allowed

ITA 1283/JPR/2024[2018-19]Status: DisposedITAT Jaipur09 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Anoop Bhatia, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR (V.C.)

Section 139Section 144Section 148Section 263Section 270ASection 271(1)(c)Section 80P

`आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh

P.K.Cotton Mills Pvt. Ltd., Meerut vs. Pr.CIT, Meerut

The appeal of the assessee is allowed

ITA 6039/DEL/2017[2008-09]Status: DisposedITAT Delhi20 Apr 2021AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6039/Del/2017 (A.Y 2008-09) (Through Physical Hearing) P. K. Cotton Mills Pvt. Ltd. Vs Pr. Cit C/O. Rra Tax India, D-28, Meerut, South Extension, Part-1, New Uttar Pradesh Delhi Aadcp4270D (Appellant) (Respondent)

Section 143Section 263Section 271Section 271(1)(c)

dated 04.09.2017 • (Del) The Ld. AR further submitted that impugned penalty order passed is barred by limitation in view of the provision of section 275(1)(b) as the penalty order could be passed within 6 months from the end of the month in which revision order was passed ... provided in section 275(1)(b) and as provided in CBDT circular no. 7 of 2003 dated 05.09.2003. The Ld. AR submitted that impugned penalty order has been passed on 25.07.2017 whereas the order of the Tribunal bearing ITA No. 2055/Del/2013 was passed on 18.11.2016 & served