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10 results for “penalty u/s 271”+ Section 251(1)clear

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Key Topics

Section 153D12Section 153A12Addition to Income10Section 142(1)9Unexplained Investment6Limitation/Time-bar6Section 1484Section 2713Section 143(3)

M/S NARESH KATARE, CONTRACTOR,GWALIOR vs. A.C.I.T., CIRCLE-3, GWALIOR

In the result, appeals of the assessee is allowed

ITA 53/AGR/2016[2009-10]Status: DisposedITAT Agra09 Nov 2017AY 2009-10

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

For Appellant: Shri Rajendra Sharma, AdvocateFor Respondent: Shri Washim Arshad, Sr. DR
Section 145(3)Section 271Section 271(1)(c)

u/s 271(1)(c) of the Act. In support,he placed reliance on the following decisions. I. 42 Taxman.Com 20 (Del HC), CIT vs Arcotech Ltd. II. 152 ITR 529 (Madras HC), CIT vs B.A. Balasubramanian & Brothers Co. where it was observed that in the cases of assessment on the basis of estimates, applicability of section 271(1

ACIT CENTRAL CIRCLE, AGRA vs. D.S. INDIA JEWELMART P LTD, MATHURA

2
Section 682
Section 145(3)2
Penalty2

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 276/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

251 of the I.T. Act 1961 has been dealt with. The Hon'ble High Court has been pleased to hold as under : "In view of the above discussion, we are of the clear opinion that incases falling under section 144B of the Act, the quasi-judicial function of the Income-tax Officer as an assessing authority comes

LT. SHRI MRADUL GARG,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 260/AGR/2017[2007-08]Status: DisposedITAT Agra18 Sept 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

251 of the I.T. Act 1961 has been dealt with. The Hon'ble High Court has been pleased to hold as under : "In view of the above discussion, we are of the clear opinion that incases falling under section 144B of the Act, the quasi-judicial function of the Income-tax Officer as an assessing authority comes

SAURABH AGARWAL,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 263/AGR/2017[2008-09]Status: DisposedITAT Agra18 Sept 2019AY 2008-09

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

251 of the I.T. Act 1961 has been dealt with. The Hon'ble High Court has been pleased to hold as under : "In view of the above discussion, we are of the clear opinion that incases falling under section 144B of the Act, the quasi-judicial function of the Income-tax Officer as an assessing authority comes

D.S. INDIA JEWELMART P LTD,MATHURA vs. ACIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 268/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

251 of the I.T. Act 1961 has been dealt with. The Hon'ble High Court has been pleased to hold as under : "In view of the above discussion, we are of the clear opinion that incases falling under section 144B of the Act, the quasi-judicial function of the Income-tax Officer as an assessing authority comes

DCIT CENTRAL CIRCLE, AGRA vs. LT. SHRI MRADUL GARG, MATHURA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 272/AGR/2017[2010-11]Status: DisposedITAT Agra18 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

251 of the I.T. Act 1961 has been dealt with. The Hon'ble High Court has been pleased to hold as under : "In view of the above discussion, we are of the clear opinion that incases falling under section 144B of the Act, the quasi-judicial function of the Income-tax Officer as an assessing authority comes

ASHOK KUMAR AGARWAL,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 269/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

251 of the I.T. Act 1961 has been dealt with. The Hon'ble High Court has been pleased to hold as under : "In view of the above discussion, we are of the clear opinion that incases falling under section 144B of the Act, the quasi-judicial function of the Income-tax Officer as an assessing authority comes

SH. MANOJ AGRAWAL,GWALIOR vs. I.T.O.-2(2), GWALIOR

In the result the appeal of the assessee is required to be failed and accordingly we dismiss both the appeals

ITA 297/AGR/2016[2008-09]Status: DisposedITAT Agra14 Oct 2019AY 2008-09
Section 133ASection 139Section 142(1)Section 143(3)Section 148Section 271Section 271(1)(b)Section 271B

271(1)(b) were also issued to the assessee. 4. Thereafter, a Notice under section 142(1) along with a detailed Questionnaire was issued to the assessee fixing compliance on 28.11.2011. In response to Assessee along with his Chartered Accountant appeared before the AO on 12.12.2011, filed written reply along with Audit Report offering a sum of Rs14

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

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

251(2) of the I.T. Act, and without allowing the reasonable opportunity of being heard, the addition made of Rs. 9,66,820/- by enhancement of income by the ld. CIT (A) is wrong, illegal and bad in law. 1.5 BECAUSE in any view, the ld. CIT (A) has grossly erred in making the above addition u/s