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3 results for “penalty u/s 271”+ Section 172(4)clear

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Key Topics

Section 14711Section 1485Section 143(3)4Section 234A3Penalty3Reopening of Assessment3Disallowance3Addition to Income3Natural Justice

BINDU DHARMESH BHATT,VADODARA vs. ASSTT.CIT., CIRCLE-1(3),, VADODARA

The appeal of the assessee is allowed

ITA 618/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year 2011-12

For Appellant: Shri Tushar Hemani, Sr. A.RFor Respondent: Shri Rameshwar P. Meena, Sr. D.R
Section 131Section 143(1)Section 147Section 148Section 234ASection 274

penalty proceedings u/s. 274 r.w.s. 271(1)(c) of the Act. 7. The Appellant craves leave to add, amend, alter, edit, delete, modify or change all or any of the grounds of appeal at the time of or before the hearing of the appeal. Total tax effect 24,80,333/-” 3. The original return of income was filed

3
Section 372
Section 271(1)(c)2

GUJARAT VAIBHAV PUBLICATIONS PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-2(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1358/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)Section 37

u/s. 234A/B/C of the Act. 6. The learned CIT(A) has erred in law and on facts of the case in confirming action of the Id. AO in initiating penalty proceedings Section 271(1)(c) r.w.s. 274 of the Act. under 7. The appellant craves leave to add, amend, alter, edit, delete, modify or change

GUJARAT VAIBHAV PUBLICATIONS PVT. LTD.,AHMEDABAD vs. THE ITO, WARD-2(1)(1), AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 1359/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)Section 37

u/s. 234A/B/C of the Act. 6. The learned CIT(A) has erred in law and on facts of the case in confirming action of the Id. AO in initiating penalty proceedings Section 271(1)(c) r.w.s. 274 of the Act. under 7. The appellant craves leave to add, amend, alter, edit, delete, modify or change