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23 results for “penalty u/s 271”+ Reopening of Assessmentclear

Sorted by relevance

Mumbai626Delhi389Ahmedabad254Jaipur167Chennai141Pune137Bangalore102Surat101Rajkot98Kolkata97Indore82Chandigarh67Hyderabad58Raipur49Visakhapatnam41Lucknow33Amritsar29Nagpur26Agra23Patna20Allahabad20Cuttack15Dehradun12Guwahati12Jodhpur8Jabalpur7Cochin7Ranchi6Varanasi3

Key Topics

Section 14752Section 271(1)(c)34Section 14825Section 50C23Addition to Income16Penalty15Section 56(2)(vii)14Section 69A12Section 14412

M/S RAMESHTH CONSTRUCTION ,JHANSI vs. DCIT,CIRCLE-2(3)(1) , JHANSI

In the result, the appeal of the assessee is allowed

ITA 90/AGR/2023[2010-11]Status: DisposedITAT Agra12 Feb 2025AY 2010-11
Section 143(3)Section 147Section 148Section 271(1)(c)

reopened u/s 147 of the Act and\nnotice u/s 148 of the Act was issued on 31-10-2014 and properly\nserved to the assessee. The A.O has completed the assessment on 28-\n04-2015 after making the addition of Rs 4,08,802/- and penalty\nproceeding was also initiated against the assessee. Aggrievedfrom the\norder

PREM LATA VERMA ,ALIGARH, UTTAR PRADESH vs. DCIT, CIRCLE 4(1)(1), ALIGARH, ALIGARH, UTTAR PRADESH

In the result, assessee’s appeal is allowed

ITA 441/AGR/2025[2016-17]Status: Disposed

Showing 1–20 of 23 · Page 1 of 2

Reopening of Assessment11
Reassessment9
Section 54B8
ITAT Agra
15 Jan 2026
AY 2016-17

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2016-17

Section 10(1)Section 139Section 144Section 147Section 148Section 234BSection 250Section 271(1)(c)Section 68

reopened u/s. 147 of the Act by issuance of notice u/s. 148 of the Act dated 30.03.2021 on the basis of information provided by assessee’s husband Shri Rajveer Singh in the affidavit filed before Election Commission of India during Election, 2019. According to the assessment order, the details of status of ITRs and taxable income declared in the affidavit

TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

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

ITA 8/AGR/2019[2009-10]Status: DisposedITAT Agra26 Sept 2023AY 2009-10
Section 142(1)Section 147Section 148

271(1)(b) were not answered by the appellant. Thereafter, a show- cause notice under section 144 was issued by the AO. on 16.11.2016 and on its non-service through the speed post, ITI was deputed to serve it personally on the appellant. Vide his report dated 06.12.2016, the ITI has reported that Shri Tej Singh had expired

YASH KUMAR GOYAL,GWALIOR vs. DCIT/ACIT 2(1), GWALIOR, GWALIOR

In the result, both appeals filed by the assessee are allowed

ITA 519/AGR/2025[2013-14]Status: DisposedITAT Agra19 Feb 2026AY 2013-14

Bench: : Shri S. Rifaur Rahman

Section 143(3)Section 147Section 148Section 153ASection 153CSection 271(1)(c)Section 274Section 50C

Assessment Year 2012-13 on 28.09.2012 declaring total income of Rs. 13,77,280/-. The case of the assessee was reopened after taking due approval and notice u/s 148 of the Income Tax Act, 1961 (in short ‘Act’) was issued on 28.02.2018. In response, the assessee filed return of income on 12.03.2018 declaring the same income as per original return

YASH KUMAR GOYAL,GWALIOR vs. DCIT/ACIT 2(1), GWALIOR, GWALIOR

In the result, both appeals filed by the assessee are allowed

ITA 518/AGR/2025[2012-13]Status: DisposedITAT Agra19 Feb 2026AY 2012-13

Bench: : Shri S. Rifaur Rahman

Section 143(3)Section 147Section 148Section 153ASection 153CSection 271(1)(c)Section 274Section 50C

Assessment Year 2012-13 on 28.09.2012 declaring total income of Rs. 13,77,280/-. The case of the assessee was reopened after taking due approval and notice u/s 148 of the Income Tax Act, 1961 (in short ‘Act’) was issued on 28.02.2018. In response, the assessee filed return of income on 12.03.2018 declaring the same income as per original return

JAY SINGH,AGRA vs. INCOME TAX OFFICER, 2(1)(1), AGRA, AGRA

In the result, ITA No. 200, 201 & 198/Agr/2025 are allowed for

ITA 201/AGR/2025[2014-15]Status: DisposedITAT Agra29 Aug 2025AY 2014-15

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

Section 144Section 144BSection 147Section 271(1)(c)Section 69A

penalty order dated 22.09.2022 passed u/s. 271(1)(c) of the Act. 2. The facts in all the three appeals are almost either similar or consequential. Hence, for the sake of brevity and convenience, these appeals are being decided by the common order. The facts of ITA No. 200/Agr/2025 for the assessment year 2013-14 are only being narrated

JAY SINGH,AGRA vs. INCOME TAX OFFICER, 2(1)(1), AGRA, AGRA

In the result, ITA No. 200, 201 & 198/Agr/2025 are allowed for

ITA 200/AGR/2025[2013-14]Status: DisposedITAT Agra29 Aug 2025AY 2013-14

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

Section 144Section 144BSection 147Section 271(1)(c)Section 69A

penalty order dated 22.09.2022 passed u/s. 271(1)(c) of the Act. 2. The facts in all the three appeals are almost either similar or consequential. Hence, for the sake of brevity and convenience, these appeals are being decided by the common order. The facts of ITA No. 200/Agr/2025 for the assessment year 2013-14 are only being narrated

JAY SINGH,AGRA vs. INCOME TAX OFFICER, 2(1)(1), AGRA, AGRA

In the result, ITA No. 200, 201 & 198/Agr/2025 are allowed for

ITA 198/AGR/2025[2014-15]Status: DisposedITAT Agra29 Aug 2025AY 2014-15

Bench: : Shri M. Balaganesh & Shri Sunil Kumar Singh

Section 144Section 144BSection 147Section 271(1)(c)Section 69A

penalty order dated 22.09.2022 passed u/s. 271(1)(c) of the Act. 2. The facts in all the three appeals are almost either similar or consequential. Hence, for the sake of brevity and convenience, these appeals are being decided by the common order. The facts of ITA No. 200/Agr/2025 for the assessment year 2013-14 are only being narrated

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

ITA 566/AGR/2024[2013-14]Status: DisposedITAT Agra23 Apr 2025AY 2013-14
Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

penalty u/s 271(1)(c) for AY 2015-16\nwhich shall not survive we have quashed assessment for this year vide\nITA No.60/Agr/2024 order dated 17-02-2025. ITA No.569/Agr/2024 stand\nallowed.\n7.\nThe facts of reopening

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)(1), FIROZABAD

In the result, both the appeals are allowed for statistical purposes

ITA 259/AGR/2025[2012-2013]Status: DisposedITAT Agra30 Oct 2025AY 2012-2013

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 54B

reopened u/s. 147 of the Act by issuing notice u/s. 148 of the Act, which too remained un-responded. Statutory notices were also issued, but for no avail. Since the assessee failed to offer any explanation regarding the cost of acquisition etc., the Assessing Officer made addition of Rs.13,61,600/- as income from long term capital gain, vide assessment

BHAGVAN DAS L/H SHRI GAURI SHANKER,FIROZABAD vs. ITO WARD 2(2)1, FIROZABAD

In the result, both the appeals are allowed for statistical purposes

ITA 260/AGR/2025[2012-2013]Status: DisposedITAT Agra30 Oct 2025AY 2012-2013

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 144Section 147Section 148Section 250Section 271(1)(c)Section 54B

reopened u/s. 147 of the Act by issuing notice u/s. 148 of the Act, which too remained un-responded. Statutory notices were also issued, but for no avail. Since the assessee failed to offer any explanation regarding the cost of acquisition etc., the Assessing Officer made addition of Rs.13,61,600/- as income from long term capital gain, vide assessment

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 565/AGR/2024[2013-14]Status: DisposedITAT Agra23 Apr 2025AY 2013-14

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

penalty u/s 271(1)(c) for AY 2015-16 which shall not survive we have quashed assessment for this year vide ITA No.60/Agr/2024 order dated 17-02-2025. ITA No.569/Agr/2024 stand allowed. 7. The facts of reopening

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 568/AGR/2024[2014-15]Status: DisposedITAT Agra23 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

penalty u/s 271(1)(c) for AY 2015-16 which shall not survive we have quashed assessment for this year vide ITA No.60/Agr/2024 order dated 17-02-2025. ITA No.569/Agr/2024 stand allowed. 7. The facts of reopening

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 567/AGR/2024[2014-15]Status: DisposedITAT Agra23 Apr 2025AY 2014-15

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

penalty u/s 271(1)(c) for AY 2015-16 which shall not survive we have quashed assessment for this year vide ITA No.60/Agr/2024 order dated 17-02-2025. ITA No.569/Agr/2024 stand allowed. 7. The facts of reopening

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 569/AGR/2024[2015-16]Status: DisposedITAT Agra23 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

penalty u/s 271(1)(c) for AY 2015-16 which shall not survive we have quashed assessment for this year vide ITA No.60/Agr/2024 order dated 17-02-2025. ITA No.569/Agr/2024 stand allowed. 7. The facts of reopening

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 571/AGR/2024[2018-19]Status: DisposedITAT Agra23 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

penalty u/s 271(1)(c) for AY 2015-16 which shall not survive we have quashed assessment for this year vide ITA No.60/Agr/2024 order dated 17-02-2025. ITA No.569/Agr/2024 stand allowed. 7. The facts of reopening

BHAGIRATH PAKHRIA,JHANSI vs. WARD 2 (3)(1), JHANSI

Appeal stand allowed for statistical purposes

ITA 570/AGR/2024[2017-18]Status: DisposedITAT Agra23 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.565/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं. / Ita No.566/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) & 3. आयकरअपील सं. / Ita No. 567/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 4. आयकरअपील सं. / Ita No. 568/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No. 569/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No. 570/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 7. आयकरअपील सं. / Ita No. 571/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Shri Bhagirath Pakharia Income-Tax Officer, बनाम/ 124, Nanak Ganj, Sipri Bazar, Ward 2(3)(1), Jhansi. Vs. Jhansi (Up) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Amdpp-6709-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prarthana Jalan, Ca – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-04-2025

For Appellant: Ms. Prarthana Jalan, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR
Section 147Section 148Section 50CSection 56(2)(vii)Section 69A

penalty u/s 271(1)(c) for AY 2015-16 which shall not survive we have quashed assessment for this year vide ITA No.60/Agr/2024 order dated 17-02-2025. ITA No.569/Agr/2024 stand allowed. 7. The facts of reopening

MR.SHAILENDRA KUMAR,AGRA vs. ITO,WARD 1(1)(2), AGRA

In the result, both the appeals ITA No

ITA 228/AGR/2025[2016-17]Status: DisposedITAT Agra30 Oct 2025AY 2016-17

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(2)Section 147Section 148Section 250Section 271(1)(c)

penalty order passed u/s. 271(1)(c) of the Act is consequential to the assessment order, both these appeals are being disposed of by the consolidated order for the sake of convenience and brevity. The facts of ITA No. 228/Agr/2025 only are being narrated as under. ITA No. 228/Agr/2025: 3. Briefly stating, the facts are that the assessee e-filed

MR.SHAILENDRA KUMAR ,AGRA vs. ITO WARD 1(1)(2), AGRA

In the result, both the appeals ITA No

ITA 229/AGR/2025[2016-17]Status: DisposedITAT Agra30 Oct 2025AY 2016-17

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 143(2)Section 147Section 148Section 250Section 271(1)(c)

penalty order passed u/s. 271(1)(c) of the Act is consequential to the assessment order, both these appeals are being disposed of by the consolidated order for the sake of convenience and brevity. The facts of ITA No. 228/Agr/2025 only are being narrated as under. ITA No. 228/Agr/2025: 3. Briefly stating, the facts are that the assessee e-filed

MAMMON CONCAST PRIVATE LIMITED,AGRA vs. INCOME TAX OFFICER, WARD-2(1)(1), AGRA

In the result, the appeal of the assessee is allowed

ITA 96/AGR/2025[2012-13]Status: DisposedITAT Agra04 Apr 2025AY 2012-13

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

Section 143(3)Section 147Section 271(1)(c)

u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to ‘the Act’) dated 16.03.2024. 2. At the outset in this case, the ld. Counsel for the assessee submitted that the quantum appeal in this case has already been quashed vide order dated 12.02.2025 in ITA No.77/Del/2023. Hence, he submitted that the penalty does not survive