Search: penalty u/s 271

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

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Section 14718 Section 50C18 Section 56(2)(vii)13 Section 271(1)(c)7 Section 1486 Section 69A6 Reassessment6 Reopening of Assessment6 Undisclosed Income

TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI

In the result, assessee’s appeal is allowed

ITA 468/AGR/2025[2014-15]Status: DisposedITAT Agra15 Jan 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 143(3)Section 250Section 271(1)(c)Section 274Section 292BSection 56(2)(vii)

vii) of the 'Act' being on account of deeming fiction cannot be a valid foundation for levy of penalty under section 271(1)(c) of the 'Act, as such addition is purely notional and involves no element of concealment or furnishing of inaccurate particulars. 7. BECAUSE, the Ld. CIT(A) erred in sustaining penalty in respect of enhancement of Rs.26

TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI

TAHIR KHAN,JHANSI vs. INCOME TAX OFFICER-2(3)(1), JHANSI

POONAM GUPTA,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), 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 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