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7 results for “penalty u/s 271”+ Section 234Aclear

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Key Topics

Addition to Income7Section 44A5Penalty5Section 1474Section 1454Section 1443Section 1543Section 271(1)3Cash Deposit3

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

ITA 200/AGR/2016[2011-12]Status: DisposedITAT Agra12 Apr 2021AY 2011-12

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

234A, 234B and 234C and initiating penalty proceedings U/S 271(1) (c) of I.T. Act, 1961. 7. That the appellate order dated 17tri March, 2016 passed by the learned CIT (A) -I, Agra is against the law and facts of the assessee's case. The appellant also seeks permission to modify and/or adduce any other ground/grounds of appeal

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

ITA 201/AGR/2016[2010-11]Status: Disposed
Deduction3
Depreciation3
Section 2502
ITAT Agra
12 Apr 2021
AY 2010-11

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 145Section 271(1)Section 44A

234A, 234B and 234C and initiating penalty proceedings U/S 271(1) (c) of I.T. Act, 1961. 7. That the appellate order dated 17tri March, 2016 passed by the learned CIT (A) -I, Agra is against the law and facts of the assessee's case. The appellant also seeks permission to modify and/or adduce any other ground/grounds of appeal

NEERAJ KUMAR,AGRA vs. INCOME TAX OFFICER WARD 2(1)(3), AGRA, AGRA

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 538/AGR/2025[2011-12]Status: DisposedITAT Agra03 Feb 2026AY 2011-12

Bench: Shri M. Balaganeshneeraj Kumar, Vs. Income Tax Officer, 18/24, Ghadi Hussaini Ward-2(1)(3), Prakash Nagar, Agra Agra (Appellant) (Respondent) Pan: Ajwpn8393C Assessee By : Shri Jitendra Garg, Adv Shri Pradumn Garg, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 22/01/2026 Date Of Pronouncement 03/02/2026

For Appellant: Shri Jitendra Garg, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 139Section 144Section 147Section 148Section 154Section 250Section 271(1)(b)Section 44ASection 69A

penalty under section 271(1)(b). Neeraj Kumar 2. Because the learned CIT(A) orders dated 25/08/2025 and 24/09/2025 under section 154 failed to rectify clear mistakes, ignored jurisdictional defects, and were passed without proper application of mind. 3. Because the notice issued under section 148 was never validly served on the appellant, as the address used by the Department

MANISH KUMAR CHATURVEDI,JHANSI vs. ITO WARD 2(3)(2), JHANSI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 41/AGR/2024[2017-18]Status: DisposedITAT Agra06 Feb 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing) Manish Kumar Chaturvedi, Vs. Income Tax Officer, 1882, Shivaji Nagar, Jhansic Ward-2(3)(2), 284001 Jhansi 284 001 (Appellant) (Respondent) Pan:Akkpc5294Q Assessee By : None Revenue By: Shri Shailender Shrivastava, Sr. Dr Date Of Hearing 06/02/2025 Date Of Pronouncement 06/02/2025

For Appellant: NoneFor Respondent: Shri Shailender Shrivastava, Sr. DR
Section 142Section 144Section 250

sections 234A and 234B of the Act is unwarranted. (b) That further in any view of the case, the initiation of penalty proceedings u/s 274 r.w.s 271

SHYAM SINGH YADAV,GWALIOR vs. ITO 2(2), GWL, GWALIOR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 340/AGR/2024[2012-13]Status: HeardITAT Agra05 Feb 2025AY 2012-13

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shyam Singh Yadav, Vs. Ito, Opp. Doordarshan Kendra, Ward-2(2), Thatipur Gaon, Morar, Gwalior, Mp Gwalior (Appellant) (Respondent) Pan: Abhpy8702B Assessee By : Shri S. C. Jain, Adv Revenue By: Shri Shalenndra Srivastava, Sr. Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 05/02/2025

For Appellant: Shri S. C. Jain, AdvFor Respondent: Shri Shalenndra Srivastava, Sr. DR
Section 147Section 24Section 69A

u/s 147 r.w.s 144 of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 04.12.2019 by the Assessing Officer, ITO, Ward-3(2), Gwalior (hereinafter referred to as „ld. AO‟). 2. The assessee has raised the following grounds of appeal :- “1. That the learned Commissioner of Income Tax (Appeals) [CIT(A)] erred in passing an ex parte

MR.AKSHAT DONERIA,GREATER NOIDA vs. ITO-4(1), AGRA

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2/AGR/2021[2011-2012]Status: DisposedITAT Agra25 Jul 2023AY 2011-2012

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri P.K. Sahegal, AdvocateFor Respondent: Shri Shailendra Srivastava, Sr. DR
Section 142Section 143(2)Section 271(1)

234A, 234B, 234C & 234D and initiating penalty proceedings under section 271(1)© of the I.T. Act, 1961. 9) That the appellate order dated 31.8.2018 passed by the Ld. CIT(A)-I, Noida is against the law and on facts of the appellant’s case. The appellant seeks permission to modify and / or any other ground/grounds of appeal as the circumstances

HARSH SALUJA,MATHURA vs. ITO 3(2), MATHURA

In the result, the appeal is allowed

ITA 165/AGR/2016[2011-12]Status: DisposedITAT Agra01 Dec 2017AY 2011-12

Bench: Shri A. D. Jain

Section 143(3)Section 234ASection 251(2)Section 44ASection 68

234A as per Notice of Demand dt. 28.02.2014 is wrong and illegal. 4 BECAUSE in any view, and without prejudice the aforesaid grounds, the Assessment and income assessed, addition made, interest charged in/and the Assessment Order passed u/s 143(3) are wrong, illegal, without proper opportunity, bad in law and against the facts and law of the case.” 2. While