“Section 270(9)(a)”

Section References (mined)Section 270Section 270(9)(a)3 judgments

Judgments citing Section 270(9)(a)

Aawagaman Mercantile LLP, Mumbai vs. Income Tax Officer, Ward, 1(1), Kolkata

In the result, the appeal by the assessee is allowed

ITA 3235/MUM/2024[2018-19]Status: DisposedITAT Mumbai09 Dec 2024AY 2018-19

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailaawagaman Mercantile Llp, 204, Anand Estate, Arthur Road 189, Mumbai, Jacob Circle S.O. Mumbai - 400011 ……………. Appellant Maharashtra Pan: Abbfa0328F V/S Ito, Ward – 1(1), Aayakar Bhawan, Kolkata ……………. Respondent P-7, Chowringhee Square, Kolkata. Assessee By : Ms. Dinkle Hariya Revenue By : Shri Manoj Kumar Sinha, Sr.Dr

For Appellant: Ms. Dinkle HariyaFor Respondent: Shri Manoj Kumar Sinha, Sr.DR

Section 111ASection 142(1)Section 143(2)Section 250Section 270Section 270A

Assessing Officer is required to establish that there is misreporting and that such misreporting falls within the cases of misreporting specified in Section 270(9)(a) to 270(9)(g) of the Act. Therefore, we hold that while passing the penalty order under Section 270A(1) read with Section 270A

Rajesh C Dalal-HUF, Surat vs. Addl/Jt/Deputy/Asst CIT/National E- Assessment Center Delhi, Delhi

In the result, the grounds of appeal raised by the assessee are allowed

ITA 249/SRT/2022[2018-19]Status: DisposedITAT Surat31 Aug 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Rajesh C. Dalal-Huf, A.C.I.T., P-260, Old Gidc Estate, National E-Assessment Vs. Katargam, Surat-395004. Centre, Delhi. Pan: Aalhr 4363 J Appellant Respondednt

Section 24Section 254(1)Section 270A(1)Section 274

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI

Amar Nath, Gurugram vs. ITO, Ward 1(1), Gurgaon

ITA 74/DEL/2023[2017-18]Status: DisposedITAT Delhi10 Jul 2023AY 2017-18

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 133ASection 143Section 156Section 270Section 270ASection 270A(7)Section 270A(9)Section 69A

under reported income was in the nature of misreporting. 8. The Bench is of considered view that as Ld. AO has specifically invoked Section 270(9)(a) of the Act then by virtue of sub section (3) of Section 270AA of the Act, as reproduced above