Search: penalty u/s 271

9 results for “penalty u/s 271”+ Section 50C(1)clear

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Key Topics

Section 14725 Section 50C23 Section 56(2)(vii)14 Section 14810 Section 271(1)(c)10 Section 69A8 Section 153C8 Reassessment7 Reopening of Assessment

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

271(1)(c) are invalid and unsustainable in law as the Assessing Officer failed to specify in the notice under Section 274 whether the penalty was for "concealment of income" or "furnishing of inaccurate particulars of income," thereby violating principles laid down in various judicial precedents of hon'ble court. 5. That the penalty is not leviable as the alleged

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

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

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

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

BHAGIRATH PAKHRIA,JHANSI vs. WARD 2 (3)(1), JHANSI

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI

BHAGIRATH PAKHARIA,JHANSI vs. WARD 2 (3)(1), JHANSI