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4 results for “penalty u/s 271”+ Section 44clear

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Key Topics

Section 271(1)(c)19Section 153C8Section 143(3)8Section 1474Penalty4Section 2743Section 1543Addition to Income3Section 1482

BLM HOSPITALS PRIVATE LIMITED ,FARRUKHABAD vs. DCIT CIRCLE 4(2)(1), FARRUKHABAD

In the result, the appeal of the assessee is allowed

ITA 20/AGR/2023[2016-17]Status: DisposedITAT Agra05 Feb 2025AY 2016-17
For Appellant: \nShri Swaran Singh, CAFor Respondent: \nShri Shailendra Shrivastava, Sr. DR
Section 115JSection 143(3)Section 154Section 271(1)Section 271(1)(c)Section 274

u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter\nreferred to as 'the Act') dated 15.04.2019 by the Assessing Officer, DCIT,\nCircle-4 (2)(1), Farrukhabad (hereinafter referred to as 'Id. AO').\n2.\nThough the assessee had raised several grounds of appeal, the only\neffective issue to be decided in this appeal is as to whether the Learned

Section 50C2

YASH KUMAR GOYAL,GWALIOR vs. DCIT/ACIT 2(1), GWALIOR, GWALIOR

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

ITA 518/AGR/2025[2012-13]Status: DisposedITAT Agra19 Feb 2026AY 2012-13

Bench: : Shri S. Rifaur Rahman

Section 143(3)Section 147Section 148Section 153ASection 153CSection 271(1)(c)Section 274Section 50C

44,980 levied under Section 271(1)(c) of the Income Tax Act, 1961, without appreciating that the assessment was completed under Section 153C, and no addition was made on the basis of satisfaction recorded under Section 153C. 3. That Ld. Cit(A) failed to consider the legal fact that once proceedings under Section 147 are abated due to initiation

YASH KUMAR GOYAL,GWALIOR vs. DCIT/ACIT 2(1), GWALIOR, GWALIOR

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

ITA 519/AGR/2025[2013-14]Status: DisposedITAT Agra19 Feb 2026AY 2013-14

Bench: : Shri S. Rifaur Rahman

Section 143(3)Section 147Section 148Section 153ASection 153CSection 271(1)(c)Section 274Section 50C

44,980 levied under Section 271(1)(c) of the Income Tax Act, 1961, without appreciating that the assessment was completed under Section 153C, and no addition was made on the basis of satisfaction recorded under Section 153C. 3. That Ld. Cit(A) failed to consider the legal fact that once proceedings under Section 147 are abated due to initiation

K P ENTERPRISES,ETAWAH vs. ASSISTANT COMMISSIONER OF INCOME TAX , FIROZABAD

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

ITA 341/AGR/2025[2014-15]Status: DisposedITAT Agra28 Oct 2025AY 2014-15

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Shailendra Srivastava, Sr.DR
Section 143(3)Section 145(3)Section 154Section 271(1)(c)

section 271(1)(c) the Act. In the penalty order, the AO observed that the assessee firm was in the business of civil contracts and working for Government department during the period relevant to the AY 2014-15 and it filed its return of income on 26.11.2014 for the year under consideration declaring total income at Rs.41,98,630/-. Subsequently