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3 results for “penalty u/s 271”+ Section 58clear

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Key Topics

Section 271(1)(c)10Section 1477Section 143(3)3Section 1483Penalty3Addition to Income3Section 2502Section 142(1)2Section 1442

M/S RAMESHTH CONSTRUCTION ,JHANSI vs. DCIT,CIRCLE-2(3)(1) , JHANSI

In the result, the appeal of the assessee is allowed

ITA 90/AGR/2023[2010-11]Status: DisposedITAT Agra12 Feb 2025AY 2010-11
Section 143(3)Section 147Section 148Section 271(1)(c)

u/s 271(1)(c)\nof the Act levied the penalty of Rs 1,26,320/-.\n3. Aggrieved the order of the AO, the assessee has filed the appeal\nbefore the Ld. CIT(A) who vide his order dated 26-04-2023 dismissed\nthe appeal against which the assessee is in appeal before us on the\nfollowing grounds;\n1. That having

SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH

In the result, both the appeals ITA Nos

ITA 463/AGR/2025[2014-15]Status: Disposed
Section 69A2
Bogus Purchases2
Limitation/Time-bar2
ITAT Agra
18 Dec 2025
AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

58,116/- as bogus purchases, vide assessment order dated 22.05.2023 passed u/s. 147 r.w.s. 144B of the Act. 4. Aggrieved, assessee preferred first appeal before learned CIT(Appeals), who dismissed the same upon rejection of assessee’s prayer for condonation of delay. 5. This second appeal has been preferred mainly on the ground that the ld. CIT(Appeals) has erred

SARIF,JALESAR ETAH vs. ASSESSING OFFICER, WARD-4(3)(1) , ETAH

In the result, both the appeals ITA Nos

ITA 464/AGR/2025[2014-15]Status: DisposedITAT Agra18 Dec 2025AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

58,116/- as bogus purchases, vide assessment order dated 22.05.2023 passed u/s. 147 r.w.s. 144B of the Act. 4. Aggrieved, assessee preferred first appeal before learned CIT(Appeals), who dismissed the same upon rejection of assessee’s prayer for condonation of delay. 5. This second appeal has been preferred mainly on the ground that the ld. CIT(Appeals) has erred