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3 results for “reassessment”+ Section 184clear

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Key Topics

Section 270A22Penalty2Natural Justice2

MR. TASAVVER HUSAIN,FARRUKHABAD vs. ACIT, FARRUKHABAD

In the result, appeal filed by the assessee is allowed

ITA 95/AGR/2023[2017-18]Status: DisposedITAT Agra19 May 2025AY 2017-18

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 270A

184/-.Further penalty proceedings u/s 270A of the Act were initiated. In the proceedings for levy of penalty no compliance was made by the assessee to the various notices issued by the AO. Therefore the AO, on the basis of material on record before him,held that it is a fit case for levy of penalty u/s 270A

MR. TASAVVER HUSAIN,FARRUKHABAD vs. ACIT , FARRUKHABAD

In the result, appeal filed by the assessee is allowed

ITA 96/AGR/2023[2017-18]Status: DisposedITAT Agra19 May 2025AY 2017-18

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 270A

184/-.Further penalty proceedings u/s 270A of the Act were initiated. In the proceedings for levy of penalty no compliance was made by the assessee to the various notices issued by the AO. Therefore the AO, on the basis of material on record before him,held that it is a fit case for levy of penalty u/s 270A

SMT. VIDHYA AGARWAL,AGRA vs. I.T.O., WARD-4(4), AGRA

The appeal is allowed

ITA 335/AGR/2014[2000-01]Status: DisposedITAT Agra22 Mar 2019AY 2000-01

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 148

184/ 383/ 384/ 392/ 396/ & 397/Agra/2015, wherein the Bench, after due consideration of 6 I.T.A No. 216 /Agra/2012 & Others reasons recorded alleging gift received from one Chartered Accountant Mr. D.K. Agarwal to be bogus , being based on report dated 22.03.2006 of ITO 4(1), Agra, held the re-opening to be bad in law by holding that the reasons were