Search: penalty u/s 271

9 results for “penalty u/s 271”+ Section 50C(2)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

50C to compute LTCG, and penalty cannot be levied on additions made purely on legal presumptions. 8. That the learned CIT(A) failed to appreciate that the original assessment under Section 143(3) had already dropped penalty proceedings vide order dated 21/08/2015 on similar grounds, and the principle of consistency ought to have been followed. 2

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