“Section 275(2)”

Section References (mined)Section 275Section 275(2)5 judgments

ASSTT. COMMISSIONER OF INCOME TAX, RANGE-V, LUCKNOW vs. PATEL PAN PRODUCTS LTD., LUCKNOW

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

ITA 736/LKW/2017[2009-10]Status: DisposedITAT Lucknow30 Sept 2024AY 2009-10

Bench: Shri Gd Padmahshali & Shri Subhash Malguriaassessment Year: 2009-10 Acit, Range-V M/S. Patel Pan Products V. Aayakar Bhawan, Ashok Marg, Ltd. Lucknow-226001. 37-38, Gaurabagh, Kursi Road, Lucknow-226002. Pan: Adypa2513M (Appellant) (Respondent) C. O. No. 09/Lkw/2019 (In Arising Out Of Ita. No. 736/Lkw/2017) Assessment Year: 2009-10 M/S. Patel Pan Products Ltd. V. Acit, Range-V 37-38, Gaurabagh, Kursi Road, Aayakar Bhawan, Ashok Lucknow-226002. Marg, Lucknow-226001. Pan:Aaecp0472C (Appellant) (Respondent) Appellant By: Shri P. K. Kappor, Ca Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 10 07 2024 Date Of Pronouncement: 30 09 2024 O R D E R

For Appellant: Shri P. K. Kappor, CAFor Respondent: Shri Manu Chaurasia, CIT(DR)

Section 132ASection 133ASection 142(1)Section 143(2)Section 275(2)Section 43BSection 68

facts in deleting the addition of Rs.1,10,25,291/- u/s 43B of the IT Act without appreciating the fact that section 275(2) of IT Act deals with issues of limitation for imposing penalties while the addition has been made u/s 43B of the IT Act, 1961 on which ... explanation to section 275(2) is not applicable.” 2. The brief facts of the case are that a search & seizure operation u/s 132A of the Income Tax Act,1961 was carried out on the Harsingar Gutkha/Patel Group of cases. Simultaneously, a survey proceeding u/s 133A of the Act was also

DCIT CEN CIR 7(3), MUMBAI vs. KESARINANDAN TOWNSHIP P.LTD, MUMBAI

In the result, all the captioned appeals preferred by revenue stands dismissed and the CO of the assessee also stands dismissed

ITA 2581/MUM/2017[2010-11]Status: DisposedITAT Mumbai30 Jun 2022AY 2010-11

For Appellant: Shri Vijay MehtaFor Respondent: Shri Chhotarary (Special Counsel)

Section 269SSection 269TSection 271DSection 271E

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM

DCIT CEN CIR 7(3), MUMBAI vs. KESARINANDAN TOWNSHIP P.LTD, MUMBAI

In the result, all the captioned appeals preferred by revenue stands dismissed and the CO of the assessee also stands dismissed

ITA 2580/MUM/2017[2010-11]Status: DisposedITAT Mumbai30 Jun 2022AY 2010-11

For Appellant: Shri Vijay MehtaFor Respondent: Shri Chhotarary (Special Counsel)

Section 269SSection 269TSection 271DSection 271E

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM

DCIT CEN CIR 7(3), MUMBAI vs. SUMANGLA DEVELOPERS P. LTD, MUMBAI

In the result, all the captioned appeals preferred by revenue stands dismissed and the CO of the assessee also stands dismissed

ITA 1483/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jun 2022AY 2012-13

For Appellant: Shri Vijay MehtaFor Respondent: Shri Chhotarary (Special Counsel)

Section 269SSection 269TSection 271DSection 271E

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM

DCIT CEN CIR 7(3), MUMBAI vs. SUMANGLA DEVELOPERS P. LTD, MUMBAI

In the result, all the captioned appeals preferred by revenue stands dismissed and the CO of the assessee also stands dismissed

ITA 1482/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Jun 2022AY 2012-13

For Appellant: Shri Vijay MehtaFor Respondent: Shri Chhotarary (Special Counsel)

Section 269SSection 269TSection 271DSection 271E

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM