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10 results for “penalty u/s 271”+ Section 36(1)(viii)clear

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Key Topics

Section 10(38)20Section 271(1)(c)11Section 2749Addition to Income8Section 2717Section 696Exemption6Section 153A5Disallowance5

SMT. SARLA DEVI,ALIGARH vs. ITO WARD 1(1), ALIGARH

In the result, the appeal is allowed

ITA 70/AGR/2017[2007-08]Status: DisposedITAT Agra17 May 2018AY 2007-08

Bench: Shri A. D. Jain

Section 271Section 271(1)(c)Section 68Section 69Section 69C

viii) “Suvaprasanan Bhatacharya vs. ACIT”, ITA No. 1303/Kol/2010. (Kol). “SLK Properties vs. ITO”, ITA No. 140/PN/2014. (x) (ix) “ACIT Panjwani”, vs. Deepesh M. ITA No.6330/Mum/2012 & 5878/Mum/2012. (ITAT, Mum). (xi) “CIT vs. Shri Chandrashekhran”, ITA No.61/2009 (Kar). (xii)“Sarita ACIT”, Milind Davare vs. ITA No. 2187/Mum/2014. (xiii)“Meherjee Cassinath Holdings P. Ltd. vs. ACIT”, ITA No.2555/Mum/2012. (xiv) “Rajeev Kumar Gupta

MS/ BHOLE BABA MILK FOOD INDUSTRIES,AGRA vs. THE A.C.I.T.,CIRCLE-4(1), AGRA

Section 271(1)4
Penalty3
Section 44A2

In the result, the appeal filed by the assessee, is allowed

ITA 378/AGR/2014[2008-09]Status: DisposedITAT Agra09 Mar 2018AY 2008-09
Section 271Section 271(1)Section 271(1)(c)Section 274Section 44A

viii) “SuvaprasananBhatacharya vs. ACIT”, ITA No. 1303/Kol/2010. (Kol). “SLK Properties vs. ITO”, ITA No. 140/PN/2014. (ix) “ACIT Panjwani” (x) vs. Deepesh M. ITA No.6330/Mum/2012 & 5878/Mum/2012. (ITAT, Mum). (xi) “CIT vs. Shri Chandrashekhran”, ITA No.61/2009 (Kar). (xii)“Sarita Milind Davare vs. ACIT”, ITA No. 2187/Mum/2014. (xiii)“MeherjeeCassinath Holdings P. Ltd. vs. ACIT”, ITA No.2555/Mum/2012. (xiv) “Rajeev Kumar Gupta

SH. SACHIN ARORA,MATHURA vs. I.T.O.-3(4), MATHURA

In the result, all the appeals are allowed

ITA 118/AGR/2015[2008-09]Status: DisposedITAT Agra19 Dec 2017AY 2008-09

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

viii) “Suvaprasanan Bhatacharya vs. ACIT”, ITA No. 1303/Kol/2010. (Kol). “SLK Properties vs. ITO”, ITA No. 140/PN/2014. (ix) “ACIT Panjwani”, (x) vs. Deepesh M. ITA No.6330/Mum/2012 & 5878/Mum/2012. (ITAT, Mum). (xi) “CIT Chandrashekhran”, vs. Shri ITA No.61/2009 (Kar). (xii)“Sarita Milind Davare vs. ACIT”, ITA No. 2187/Mum/2014. (xiii)“Meherjee Cassinath Holdings P. Ltd. vs. ACIT”, ITA No.2555/Mum/2012. (xiv) “Rajeev Kumar Gupta

ZILA SAHKARI BANK LTD,JHANSI vs. DCIT -2(3)(1), JHANSI

In the result, both the appeals filed by the assessee, are allowed

ITA 193/AGR/2017[2013-14]Status: DisposedITAT Agra07 Aug 2018AY 2013-14

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

Section 143(3)Section 271(1)Section 271(1)(c)Section 274Section 44A

viii) “Suvaprasanan Bhatacharya vs. ACIT”, ITA No. 1303/Kol/2010. (Kol). “SLK Properties vs. ITO”, ITA No. 140/PN/2014. (ix) “ACIT Panjwani” (x) vs. Deepesh M. ITA No.6330/Mum/2012 & 5878/Mum/2012. (ITAT, Mum). (xi) “CIT vs. Shri Chandrashekhran”, ITA No.61/2009 (Kar). (xii)“Sarita Milind Davare vs. ACIT”, ITA No. 2187/Mum/2014. (xiii)“Meherjee Cassinath Holdings P. Ltd. vs. ACIT”, ITA No.2555/Mum/2012. (xiv) “Rajeev Kumar Gupta

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S RAKESH SHIVHARE & NISHA MITTAL, MORENA

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

ITA 117/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

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

Section 10(38)Section 153A

viii) namely "Lata Agarwal & Uma Shivhare" and "Jatinder Kumar & Anita Saxena" respectively were not subjected to the proceedings under section 153A of the Act for the reasons that the said two cases were not centralized. 9. The sum and substance of the various finding as has been made in the assessment orders for A.Y. 2005-06 i.e first year

A.C.I.T., CIRCLE-2,, AGRA vs. M/S SAKSHI TAIRI & CHHAYA BATTAD, MORENA

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

ITA 170/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

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

Section 10(38)Section 153A

viii) namely "Lata Agarwal & Uma Shivhare" and "Jatinder Kumar & Anita Saxena" respectively were not subjected to the proceedings under section 153A of the Act for the reasons that the said two cases were not centralized. 9. The sum and substance of the various finding as has been made in the assessment orders for A.Y. 2005-06 i.e first year

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SHYAM SUNDER & MANISH TAORI, MORENA

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

ITA 124/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

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

Section 10(38)Section 153A

viii) namely "Lata Agarwal & Uma Shivhare" and "Jatinder Kumar & Anita Saxena" respectively were not subjected to the proceedings under section 153A of the Act for the reasons that the said two cases were not centralized. 9. The sum and substance of the various finding as has been made in the assessment orders for A.Y. 2005-06 i.e first year

A.C.I.T.,CIRCLE-2, GWALIOR vs. M/S VANDANA JAIN & RAMA BANSAL, MORENA

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

ITA 169/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

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

Section 10(38)Section 153A

viii) namely "Lata Agarwal & Uma Shivhare" and "Jatinder Kumar & Anita Saxena" respectively were not subjected to the proceedings under section 153A of the Act for the reasons that the said two cases were not centralized. 9. The sum and substance of the various finding as has been made in the assessment orders for A.Y. 2005-06 i.e first year

A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SUNIL KUMAR MITTAL & MAMTA MITTAL, MORENA

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

ITA 128/AGR/2014[2005-06]Status: DisposedITAT Agra19 Aug 2019AY 2005-06

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

Section 10(38)Section 153A

viii) namely "Lata Agarwal & Uma Shivhare" and "Jatinder Kumar & Anita Saxena" respectively were not subjected to the proceedings under section 153A of the Act for the reasons that the said two cases were not centralized. 9. The sum and substance of the various finding as has been made in the assessment orders for A.Y. 2005-06 i.e first year

SMT. GARIMA MEHTA,GWALIOR vs. I.T.O., WARD-1(2), GWALIOR

In the result, the appeal is partly allowed

ITA 343/AGR/2013[2009-10]Status: DisposedITAT Agra11 Jul 2018AY 2009-10

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

Section 10ASection 69

penalty proceedings. The revised return has not been accepted. So, the issue ought to have been decided by the ld. CIT(A) on merit. For the purpose, the matter is now remitted to the ld. CIT(A). The ld. CIT(A) shall afford due and adequate opportunity of hearing to the assessee to support her case and then decide