SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

9(2)/111/10-11 A.Y. 2003-04 , the ld. CIT(A) observed that assessee had made infringement of section 269SS of the Act as well as section 269T of the Act which calls for levy of penalty u/s. 271D and 271E of the Act. The ld. CIT(A) while disposing of quantum appeal for A.Y. 2003-04 vide order dated

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

9(2)/111/10-11 A.Y. 2003-04 , the ld. CIT(A) observed that assessee had made infringement of section 269SS of the Act as well as section 269T of the Act which calls for levy of penalty u/s. 271D and 271E of the Act. The ld. CIT(A) while disposing of quantum appeal for A.Y. 2003-04 vide order dated

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE ADIT(EXEMPTION),, AHMEDABAD

In the result, the appeal of the assessee is allowed

9(2)/111/10-11 A.Y. 2003-04 , the ld. CIT(A) observed that assessee had made infringement of section 269SS of the Act as well as section 269T of the Act which calls for levy of penalty u/s. 271D and 271E of the Act. The ld. CIT(A) while disposing of quantum appeal for A.Y. 2003-04 vide order dated

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

9(2)/111/10-11 A.Y. 2003-04 , the ld. CIT(A) observed that assessee had made infringement of section 269SS of the Act as well as section 269T of the Act which calls for levy of penalty u/s. 271D and 271E of the Act. The ld. CIT(A) while disposing of quantum appeal for A.Y. 2003-04 vide order dated

SHRI PAVAN M.SHARMA L/H OF LATE MAHESH L.SHARMA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-9(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

9(2)/111/10-11 A.Y. 2003-04 , the ld. CIT(A) observed that assessee had made infringement of section 269SS of the Act as well as section 269T of the Act which calls for levy of penalty u/s. 271D and 271E of the Act. The ld. CIT(A) while disposing of quantum appeal for A.Y. 2003-04 vide order dated

MAHAVEER SINGH,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

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

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

u/s 271(1)(c) of the Act. For ready reference the section 271(1)(c) of the Act and section 270A are reproduced as under: Section 271(1)(c) [Failure to furnish returns, comply with notices, concealment of income, etc. 271. (1) If the (Assessing Officer or the Commissioner (Appeals) any proceedings under this Act, is satisfied that nay person

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

270A or section 271 or section 271BA if any person in respect of an international transaction or specified domestic transaction, - (i) fails to keep and maintain any such information and document as required by sub-section (1) or sub-section (2) of section 920, (ii) fails to report such transaction which he is required to do so, or (iii) maintains

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1), GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

270A or section 271 or section 271BA if any person in respect of an international transaction or specified domestic transaction, - (i) fails to keep and maintain any such information and document as required by sub-section (1) or sub-section (2) of section 920, (ii) fails to report such transaction which he is required to do so, or (iii) maintains

DCIT CENTRAL CIRCLE 1(1), AHMEDABAD, GUJARAT vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

270A or section 271 or section 271BA if any person in respect of an international transaction or specified domestic transaction, - (i) fails to keep and maintain any such information and document as required by sub-section (1) or sub-section (2) of section 920, (ii) fails to report such transaction which he is required to do so, or (iii) maintains

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRIYA BLUE INDUSTRIES PVT. LTD., GUJARAT

In the result the appeals filed by the Revenue in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

270A or section 271 or section 271BA if any person in respect of an international transaction or specified domestic transaction, - (i) fails to keep and maintain any such information and document as required by sub-section (1) or sub-section (2) of section 920, (ii) fails to report such transaction which he is required to do so, or (iii) maintains

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE 1(1), AHMEDABAD, AHMEDABAD vs. PRIYA BLUE INDUSTRIES PVT. LTD, GUJARAT

In the result the appeals filed by the Revenue in ITA No

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

270A or section 271 or section 271BA if any person in respect of an international transaction or specified domestic transaction, - (i) fails to keep and maintain any such information and document as required by sub-section (1) or sub-section (2) of section 920, (ii) fails to report such transaction which he is required to do so, or (iii) maintains

VIKAS VIJAY GUPTA,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby\ndismissed

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No. 404/Ahd/2024\nAssessment Year 2017-18\nVikas Vijay Gupta\nPrincipal Commissioner\n604 Sarap,\nof Income Tax,\nOpp. Navjivan Press Vs Ahmedabad-1,\nP.O. Navjivan,\nAhmedabad\nAhmedabad-380014,\nGujarat\n(Respondent)\nPAN: AEOPG6723L\n(Appellant)\nAssessee Represented: Shri Jaimin Shah, A.R.\nRevenue Represented: Shri R. N. Dsouza, CIT-DR\nDate of hearing : 27-02-2025\nDate of pronouncement : 27-05-2025\nआदे

u/s 271(1)(c) of the\nAct. For ready reference the section 271(1)(c) of the Act and section 270A are\nreproduced as under:\nSection 271(1)(c)\n[Failure to furnish returns, comply with notices, concealment of\nincome, etc.\n271. (1) If the (Assessing Officer or the Commissioner (Appeals) any\nproceedings under this Act, is satisfied that

NARAYANBHAI SHIVABHAI PATEL,MEHSANA vs. THE ITO, WARD-1, MEHSANA

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2020-21

271(1)(c) of the Act which are not found relevant to decide the issue before us. Only the decision of Co-ordinate Bench of Bombay Tribunal in the case of Alrameez Construction Pvt. Ltd. vs. CIT/NFAC, 152 taxmann.com 382 (Mumbai- Trib.) is found to be in the context of penalty under Section 270A of the Act for under-reporting

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

270A of the Act for A.Y. 2018-19 and ITA No. 2616/Ahd/2025 relates to appeal against imposition of penalty under Section 271AAC(1) of the Act for A.Y. 2018-19. Since common facts and issues for consideration are involved for all the years under consideration, all five appeals filed by the assessee are being taken up together

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

270A of the Act for A.Y. 2018-19 and ITA No. 2616/Ahd/2025 relates to appeal against imposition of penalty under Section 271AAC(1) of the Act for A.Y. 2018-19. Since common facts and issues for consideration are involved for all the years under consideration, all five appeals filed by the assessee are being taken up together

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

270A of the Act for A.Y. 2018-19 and ITA No. 2616/Ahd/2025 relates to appeal against imposition of penalty under Section 271AAC(1) of the Act for A.Y. 2018-19. Since common facts and issues for consideration are involved for all the years under consideration, all five appeals filed by the assessee are being taken up together

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

270A of the Act for A.Y. 2018-19 and ITA No. 2616/Ahd/2025 relates to appeal against imposition of penalty under Section 271AAC(1) of the Act for A.Y. 2018-19. Since common facts and issues for consideration are involved for all the years under consideration, all five appeals filed by the assessee are being taken up together

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

270A of the Act for A.Y. 2018-19 and ITA No. 2616/Ahd/2025 relates to appeal against imposition of penalty under Section 271AAC(1) of the Act for A.Y. 2018-19. Since common facts and issues for consideration are involved for all the years under consideration, all five appeals filed by the assessee are being taken up together

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD vs. PRIYA BLUE INDUSTRIES PVT. LTD, GUJARAT

In the result the appeals filed by the Revenue in ITA No

Bench: Shri T.R. SENTHIL KUMAR, Judicial Member\nAnd Shri Narendra Prasad Sinha (Accountant Member)

271 AA of\nthe Act We, therefore do not find any infirmity in the order of Ld.\nCIT(A) and the same is upheld\"\n\n5. 8. 2. The decision of the Hon'ble ITAT Chennai in the case\nIncome-Tax Officer (OSD), Company Circle V (2), Chennai V.\nGenerating Co. (P.) Ltd. 2011 (10) TMI 482-ITAT Chennai