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11 results for “penalty u/s 271”+ Section 153A(1)(a)clear

Sorted by relevance

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Key Topics

Section 271(1)(c)21Section 153A11Penalty11Addition to Income11Section 143(1)8Section 1328Section 132A8Section 153C8Business Income

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

271(1)(c) dated 14/06/2019 & relevant quantum order U/s 153C / 143(3) dated 28/12/2018 are without jurisdiction. The penalty order as well as the quantum order are passed by the assessing officer who does not hold the valid charge to assessee the cases selected U/s 153A & 153C. 11. That the penalty is otherwise excessive, arbitrary, and deserves to be deleted

8
Cash Deposit8
Section 1474
Section 143(3)3

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

271(1)(c) dated 14/06/2019 & relevant quantum order U/s 153C / 143(3) dated 28/12/2018 are without jurisdiction. The penalty order as well as the quantum order are passed by the assessing officer who does not hold the valid charge to assessee the cases selected U/s 153A & 153C. 11. That the penalty is otherwise excessive, arbitrary, and deserves to be deleted

POONAM GUPTA,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GWALIOR

Appeal of the assessee is allowed in above terms

ITA 215/AGR/2024[2006-07]Status: DisposedITAT Agra24 Apr 2025AY 2006-07

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2006-07

Section 132(1)Section 143(3)Section 153ASection 250(6)Section 271(1)(c)Section 68

penalty on the assessee for furnishing inaccurate particulars of her income to the extent of the addition confirmed by ITAT of Rs.70,14,083/- u/s. 271(1)(c) amounting to Rs.23,60,940/-, which was confirmed by the ld. CIT(Appeals). 3. Before us, though several grounds of appeal have been raised, the solitary contention of the ld. Counsel

SH. NAVEEN SHIVAHRE,GWALIOR vs. A.C.I.T.CIRCLE-3,, GWALIOR

Appeals stand allowed

ITA 384/AGR/2013[2006-07]Status: DisposedITAT Agra23 Apr 2025AY 2006-07

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. ARFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT-DR
Section 132Section 132ASection 143(1)Section 153ASection 271(1)(c)

153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable as per recent decision of Hon’ble Apex Court in the case

NAVEEN SHIVHARE,GWALIOR vs. A.C.I.T., CIRCLE-3, GWALIOR

Appeals stand allowed

ITA 380/AGR/2018[2005-2006]Status: DisposedITAT Agra23 Apr 2025AY 2005-2006

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. ARFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT-DR
Section 132Section 132ASection 143(1)Section 153ASection 271(1)(c)

153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable as per recent decision of Hon’ble Apex Court in the case

SH. NAVEEN SHIVHARE,GWALIOR vs. A.C.I.T.CIRCLE-3,, GWALIOR

Appeals stand allowed

ITA 381/AGR/2018[2006-07]Status: DisposedITAT Agra23 Apr 2025AY 2006-07

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. ARFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT-DR
Section 132Section 132ASection 143(1)Section 153ASection 271(1)(c)

153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable as per recent decision of Hon’ble Apex Court in the case

SH. NAVEEN SHIVHARE, ,GWALIOR vs. ITO.,-WARD-3(2), GWALIOR

Appeals stand allowed

ITA 318/AGR/2018[2003-04]Status: DisposedITAT Agra23 Apr 2025AY 2003-04

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. ARFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT-DR
Section 132Section 132ASection 143(1)Section 153ASection 271(1)(c)

153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable as per recent decision of Hon’ble Apex Court in the case

SH. NAVEEN SHIVAHRE,GWALIOR vs. A.C.I.T.CIRCLE-3,, GWALIOR

Appeals stand allowed

ITA 381/AGR/2013[2003-04]Status: DisposedITAT Agra23 Apr 2025AY 2003-04

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. ARFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT-DR
Section 132Section 132ASection 143(1)Section 153ASection 271(1)(c)

153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable as per recent decision of Hon’ble Apex Court in the case

SH. NAVEEN SHIVHARE,GWALIOR vs. ITO.-WARD-3(2), GWALIOR

Appeals stand allowed

ITA 319/AGR/2018[2004-05]Status: DisposedITAT Agra23 Apr 2025AY 2004-05

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. ARFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT-DR
Section 132Section 132ASection 143(1)Section 153ASection 271(1)(c)

153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable as per recent decision of Hon’ble Apex Court in the case

SH. NAVEEN SHIVAHRE,GWALIOR vs. A.C.I.T.CIRCLE-3,, GWALIOR

Appeals stand allowed

ITA 382/AGR/2013[2004-05]Status: DisposedITAT Agra23 Apr 2025AY 2004-05

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. ARFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT-DR
Section 132Section 132ASection 143(1)Section 153ASection 271(1)(c)

153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable as per recent decision of Hon’ble Apex Court in the case

SH. NAVEEN SHIVAHRE,GWALIOR vs. A.C.I.T.CIRCLE-3,, GWALIOR

Appeals stand allowed

ITA 383/AGR/2013[2005-06]Status: DisposedITAT Agra23 Apr 2025AY 2005-06

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.381/Agr/2013 (िनधा"रणवष" / Assessment Year: 2003-04) & 2. आयकरअपील सं. / Ita No.382/Agr/2013 (िनधा"रणवष" / Assessment Year: 2004-05) & 3. आयकरअपील सं. / Ita No.383/Agr/2013 (िनधा"रणवष" / Assessment Year: 2005-06) & 4. आयकरअपील सं. / Ita No.384/Agr/2013 (िनधा"रणवष" / Assessment Year: 2006-07) & 5. आयकरअपील सं. / Ita No.318/Agr/2018 (िनधा"रणवष" / Assessment Year: 2003-04) & 6. आयकरअपील सं. / Ita No.319/Agr/2018 (िनधा"रणवष" / Assessment Year: 2004-05) & 7. आयकरअपील सं. / Ita No.380/Agr/2018 (िनधा"रणवष" / Assessment Year: 2005-06) & 8. आयकरअपील सं. / Ita No.381/Agr/2018 (िनधा"रणवष" / Assessment Year: 2006-07) Shri Naveen Shivhare बनाम/ Acit, Circle-3, M-40, Gandhi Nagar, Gwalior. Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aempg-8216-Z (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. ARFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT-DR
Section 132Section 132ASection 143(1)Section 153ASection 271(1)(c)

153A r.w.s. 143(3) of the Act on 20-12-2010. 2. The Ld. AR argued that this year is unabated year and the impugned additions are not based on any incriminating material as found during search. Therefore, the impugned additions are not sustainable as per recent decision of Hon’ble Apex Court in the case