LAXMANJI KHODAJI SOLANKI (THAKOR),GANDHINAGAR vs. THE ITO, WARD-1, GANDHINAGAR

In the result, appeal of the assessee is allowed for statistical\npurposes

section 115BBE of\nthe Act.\n\n8. Charging of Interest u/s 234A,234B,234C & 234D are\nunjustified.\n\n9. Initiation of penalty u/s 271F is unjustified.\n\n10. Initiation of penalty proceedings u/s 271AAC is unjustified.\"\n\n5. The appeal is filed belatedly before us by a delay of 198\ndays. The Ld. Counsel for the assessee pointed out that

DCIT, CENTRAL CIRCLE-1(4), AHMEDABAD vs. M/S. KGN INDUSTRIES LTD, AHMEDABAD

In the result, appeal field by the Revenue is allowed

TDS of Rs. 1,16,814/- was deducted. However the assessee has not offered this income and not even filed the Return of Income for the relevant Assessment Year 2010-11. Therefore the case was reopened by issuing a notice u/s. 148 of the Act on 29.11.2013 which was duly served on the assessee. However the assessee did not file

MINAL PRASHANT VAKIL LEGAL HEIR OF LATE. PRASHANT RASIKLAL VAKIL,AHMEDABAD vs. INCOME TAX OFFICERWARD 1, INTERNATIONAL TAX AHMEDABAD , AHMEDABAD

In the result, the appeal filed by the Assessee is allowed for statistical purpose

Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)

TDS payment for a consideration of Rs.1,41,95,033/- on purchase of immovable property u/s. 194A but no Return of Income filed. Therefore the assessment was reopened and a show cause notice u/s. 148A(b) was issued to the assessee. As there was no response, notice u/s. 148 was issued on 29-03-2022. In response, the assessee filed