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4 results for “penalty u/s 271”+ Section 142Aclear

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Key Topics

Section 142A14Section 1473Reopening of Assessment3Addition to Income3Section 50C2Section 153(1)2

SMT. RASHIDABEN TAHER MORAWALA,GODHRA vs. THE DCIT, INT.-TAXA., BARODA

In the result, the appeal filed by the Assessee is hereby allowed

ITA 1353/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2015-16
For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Sudhedu Das, Sr.D.R
Section 142ASection 143(3)Section 153(1)Section 50C

penalty proceedings U/s 271(1) (c) of the Act is not justified 4.1. Ld. Counsel Mr. Bandish Soparkar appearing for the assessee submitted that the assessment order passed in the case is barred by time, because the reference made by the Assessing Officer under section 142A

THE ITO, WARD-1,, ANAND vs. M/S. DEVRAJ DEVELOPERS,, ANAND

In the result, appeal of the revenue in ITA No

ITA 1524/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad08 Jun 2021AY 2009-10

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 1524 To 1526/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2009-10 To 2011-12)

For Appellant: Shri S. S. Shukla, Sr.DR
Section 142ASection 147

penalty imposed under Section 271(1) (c) of the Act." Similarly, in CIT Vs Berry Plastics (P) Ltd. (2013) 217 Taxman 39 (Guj.), it was held that in respect of valuation of land and building, DVO's report may b4 a useful tool in hands of Assessing Officer, nevertheless, it is an estimation and without there being anything more

THE ITO, WARD-1,, ANAND vs. M/S. DEVRAJ DEVELOPERS,, ANAND

In the result, appeal of the revenue in ITA No

ITA 1526/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad08 Jun 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 1524 To 1526/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2009-10 To 2011-12)

For Appellant: Shri S. S. Shukla, Sr.DR
Section 142ASection 147

penalty imposed under Section 271(1) (c) of the Act." Similarly, in CIT Vs Berry Plastics (P) Ltd. (2013) 217 Taxman 39 (Guj.), it was held that in respect of valuation of land and building, DVO's report may b4 a useful tool in hands of Assessing Officer, nevertheless, it is an estimation and without there being anything more

THE ITO, WARD-1,, ANAND vs. M/S. DEVRAJ DEVELOPERS,, ANAND

In the result, appeal of the revenue in ITA No

ITA 1525/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad08 Jun 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 1524 To 1526/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2009-10 To 2011-12)

For Appellant: Shri S. S. Shukla, Sr.DR
Section 142ASection 147

penalty imposed under Section 271(1) (c) of the Act." Similarly, in CIT Vs Berry Plastics (P) Ltd. (2013) 217 Taxman 39 (Guj.), it was held that in respect of valuation of land and building, DVO's report may b4 a useful tool in hands of Assessing Officer, nevertheless, it is an estimation and without there being anything more