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4 results for “penalty u/s 271”+ Section 144Aclear

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Allahabad37Delhi28Mumbai25Indore13Chennai12Bangalore9Lucknow8Hyderabad5Surat4Ahmedabad4Jaipur3Kerala3Pune3Amritsar2Chandigarh2Kolkata2Rajkot2Agra1Raipur1Jodhpur1

Key Topics

Section 271(1)(c)9Section 106Section 54B6Section 54F5Section 144A4Section 153A3Section 139(1)3Addition to Income3Section 1482

SHRI ANILKUMAR M. JAIN,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-5(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2455/AHD/2016[2004-05]Status: DisposedITAT Ahmedabad25 Jun 2018AY 2004-05
For Appellant: Written submissionFor Respondent: Shri Prasoon Kabra, Sr. D.R
Section 10Section 143(3)Section 144Section 144ASection 271(1)(c)Section 273BSection 50C

section 273B and notwithstanding the fact that there existed a reasonable cause. The order be therefore quashed. 3.0 The appellant without prejudice to above further submits that the penalty imposed by the assessing officer in any event is excessively high. The appellant submits that penalty be reduced. 3. The brief fact of the case is that the assessment u/s

Penalty2
Disallowance2

ABBASBHAI SAJAUDINBHAI BARAD,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(2)(1), AHMEDABAD

In the result, appeal of the assessee is partly allowed

ITA 1012/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad07 Jun 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2012-13

Section 143Section 144ASection 147Section 148Section 151Section 68Section 69A

144A before framing the best judgment assessment. 7. Without prejudice the other grounds of appeal, Ld. CIT(A) erred in law by not appreciating the fact that Ld. PCIT-3, Ahmedabad has not followed the due process of law before granting approval to the reopening, as required by the provisions of section 151 of the Act for issue of notice

TECHNODOT ENGINEERS PVT. LTD,GANDHINAGAR vs. THE DCIT, CIRCLE-2(2), AHMEDABAD

Appeals of the assessee are partly allowed for statistical purposes

ITA 93/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad26 Nov 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokari.T(Ss).A. Nos.147&148/Ahd/2019 (A.Ys.: 2005-06 & 2006-07) Smt. Neelu Sanjay Gupta, Vs. Deputy Commissioner Of L/H. Of Late Shri Sanjay Gupta Income Tax, B-202, Dhananjay Tower, Central Circle-2(2), Anand Nagar Road, Satellite, Ahmedabad Ahmedabad-380015 [Pan No.Adypg0351K] (Appellant) .. (Respondent) I.T(Ss).A. Nos.21 To 23/Ahd/2020 & 15/Ahd/2022 & Ita No. 93/Ahd/2020) (A.Ys.: 2007-08, 2008-09 & 2006-07 & 2010-11 To 2011-12) M/S. Technodot Engineers Ltd., Vs. Deputy Commissioner Of C/O. Cambay Hotel & Resorts, Income Tax, Plot No. 22, 23, 24 Gidc, Central Circle-2(2), Sector-25, Gandhinagar-382010 Ahmedabad [Pan No.Aabct5392A] (Appellant) .. (Respondent)

For Appellant: Shri Tushar Hemani, Sr. Adv. & Shri ParimalFor Respondent: Shri R. N. Dsouza, CIT-DR & Shri Rignesh K
Section 132Section 139(1)Section 142Section 142(1)Section 143(2)Section 153ASection 271(1)(b)

271(1)(b) was levied on November 27, 2012. The assessee's appeal against the penalty was dismissed by the CIT (A) on May 9, 2013, for failure to comply fully with the notices. The assessee's non-cooperative attitude led to the case being referred for a special audit under Section 142(2A) of the Income

RAVINDRABHAI SHANKARBHAI PATEL,VADODARA vs. THE ITO, WARD-1(2)(5) NOW ITO, WARD-1(2)(2), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1061/AHD/2025[2015-16]Status: PendingITAT Ahmedabad29 Jan 2026AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalthe Ito Ravindrabhai Shankarbhai Vs. Ward-1(2)(5). Patel Now Ito, Ward-1(2)(2) 86,Kanha Residency Vadodara – 390 007 Kalali Road, Kalali Ahmedabad – 390 012 [Pan : Aigpp 8415 M] (Appellant) (Respondent) .. Assessee Represented By : Ms. Urvashi Shodhan, Ar Revenue Represented By : Shri Abhijit, Sr.Dr Date Of Hearing 27/11/2025 Date Of Pronouncement 29/01/2026

Section 139(1)Section 139(4)Section 143(3)Section 144ASection 54BSection 54F

144A of the Act for directions. The Additional Commissioner, vide directions dated 27.12.2017, held that since the amounts were not deposited in the Capital Gain Account Scheme before the due date prescribed under section 139(1), the assessee was not entitled to deduction to that extent. 4.1. Relying on these directions, the Assessing Officer restricted the deduction under section