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2 results for “penalty u/s 271”+ Section 271Bclear

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Key Topics

Section 143(1)7Section 2712Section 142(1)2Disallowance2Addition to Income2

DIXIT RICE MILL ,AURAIYA vs. DCIT, BENGALURU

In the result, the appeal of assessee is treated as allowed for statistical

ITA 373/AGR/2018[2016-17]Status: DisposedITAT Agra10 Jan 2020AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(1)Section 246Section 246ASection 36

u/s 143(1) being bad in law is liable to be quashed. 4. Because in any view of the matter, no opportunity was provided to the assessee, by the CPC, before making such disallowance and therefore the disallowance being made is against the principle of natural justice and bad in law and hence liable to be deleted. 5. Because

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