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3 results for “penalty u/s 271”+ Survey u/s 133Aclear

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Key Topics

Section 271C7Section 2713Penalty3Survey u/s 133A3Section 142(1)2Section 194C2TDS2

M/S KUNJ POWER PROJECTS PVT.LTD,MATHURA vs. ADDL.CIT(TDS) , KANPUR, KANPUR

Appeal of the assessee is allowed

ITA 152/AGR/2022[2024-15]Status: DisposedITAT Agra16 Apr 2025AY 2024-15
Section 201Section 201(1)Section 250(6)Section 271CSection 271C(1)(a)Section 276C

133A(2A), which\nconducted on 23/01/2017.\n6) That Ld. CIT(A) failed to appreciate the claim of the appellant that the\nprovisions of section 271C are not attracted in the instant case of the\nappellant.\n7) That the appellant craves the leave to add, modify, alter, delete any\nof the ground/s of appeal either before or at the time

SH. MANOJ AGRAWAL,GWALIOR vs. I.T.O.-2(2), GWALIOR

In the result the appeal of the assessee is required to be failed and accordingly we dismiss both the appeals

ITA 297/AGR/2016[2008-09]Status: DisposedITAT Agra14 Oct 2019AY 2008-09
Section 133ASection 139Section 142(1)Section 143(3)Section 148Section 271Section 271(1)(b)Section 271B

133A was conducted on 06.05.2008 wherein Assessee surrendered Total amount of Rs.35,00,000/ -The breakup of Surrender , in the hands of the assessee as mentioned in the Assessment Order was: (a) Under the head 'Stock' ....................................................Rs.3,00,000/- (b) Under the head 'Investment in Property ......... ..Rs..1,35,000/- (c) Under the head 'On account of Loose Papers' .... Rs.10

ATMA RAM AUTO ENTERPRISES,AGRA vs. ACIT(TDS),, AGRA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 6/AGR/2016[2011-12]Status: DisposedITAT Agra26 Sept 2017AY 2011-12

Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meena

Section 194CSection 194HSection 271

271, the appeal was filed.” 2. The brief facts of the case are that assessee is engaged in the business of purchase and sale of hero Honda motorcycles, Mahindra vehicles and spare parts. During the course of survey conducted, it was noticed that the assessee has debited payments of commission made to various persons without deducting tax at source