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4 results for “penalty u/s 271”+ Section 249(2)clear

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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)2

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

Section 682
Natural Justice2
ITA 583/AGR/2025[2020-21]Status: Disposed
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

2. The assessee is a Proprietor of M/s. Option Aqua Control Technologies through, which trading of sanitary goods was done and total turnover was Rs.27,59,131/- on which GP shown by the assessee is 23.36% and net profit is 11.25% after deduction of depreciation for Rs.25,967/- on computer and motor cycle, net profit comes to Rs.2