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4 results for “penalty u/s 271”+ Section 249clear

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Key Topics

Section 2713Section 249(2)3Penalty3Limitation/Time-bar3Condonation of Delay3Section 2502Section 249(3)2Section 249(4)2Section 271(1)(c)

M/S KRISHAK SAHAKARI SHAKKAR KARKHANA,GUNA vs. ACIT CIRCLE-3, GWALIOR

In the result, for statistical purposes, the appeal is treated as allowed

ITA 145/AGR/2016[2009-10]Status: DisposedITAT Agra16 Jan 2018AY 2009-10

Bench: Shri A. D. Jain

Section 249(2)Section 271Section 271(1)(c)

penalty of Rs. 5,54,249/- levied u/s 271(1)(c) of the Income Tax Act, 1961 is not justified. 2. That, on the facts and circumstances of the case and in law, and in any view of the matter, the Ld. Commissioner of Income Tax (Appeals) has erred in dismissing the appeal as non maintainable because there was delay

M/S AMBAH CO-OPERATIVE MARKETING SOCIETY,MORENA vs. THE INCOME TAX OFFICER, WARD-1, MORENA

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

ITA 583/AGR/2025[2020-21]Status: Disposed
2
Section 682
Natural Justice2
ITAT Agra
20 Feb 2026
AY 2020-21

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

Section 249(2)Section 249(3)Section 249(4)Section 250Section 271

271(B) of the Act. It appears that the reasons for the delay shown before learned CIT(A) were that the said penalty order remained with the staff of the appellant assessee. It is only when appellant’s counsel, on going through the e-proceedings’ tab, became aware about the impugned penalty order. The limitation period for filing first appeal

M/S AMBAH CO-OPERATIVE MARKETING SOCIETY,MORENA vs. THE INCOME TAX OFFICER, WARD-1, MORENA

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

ITA 584/AGR/2025[2020-21]Status: DisposedITAT Agra20 Feb 2026AY 2020-21

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

Section 249(2)Section 249(3)Section 249(4)Section 250Section 271

271(B) of the Act. It appears that the reasons for the delay shown before learned CIT(A) were that the said penalty order remained with the staff of the appellant assessee. It is only when appellant’s counsel, on going through the e-proceedings’ tab, became aware about the impugned penalty order. The limitation period for filing first appeal

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

penalty of concealment, proceedings u/s 274 r.w.s. 271(1 )(C) is initiated.” 3. In the impugned order, however, the ld. CIT(A) has found as follows: “3. 5.3 I have gone through the assessment order, submissions of the assessee and legal position in this regard. It is seen that although assesses has claimed that the cash deposits in the bank