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2 results for “penalty u/s 271”+ Section 115Aclear

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Delhi71Mumbai50Kolkata7Ahmedabad2Bangalore2Rajkot1Dehradun1Hyderabad1

Key Topics

Section 693Section 271(1)(c)3Section 115A3Section 115B2Section 234B2Penalty2Addition to Income2

ELECTRICAL MATERIALS CENTER CO. LTD.,,BANGALORE vs. DY.D.I.T., BANGALORE

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

ITA 1104/BANG/2013[2010-11]Status: DisposedITAT Bangalore28 Sept 2017AY 2010-11

Bench: Shri A. K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri S. Raghunathan AdvocateFor Respondent: Ms Neera Malhotra, CIT DR
Section 115ASection 143Section 234BSection 271(1)(c)

penalty proceedings under section 271(1)(c) of the Act. 3 IT (TP) A No. 1104/B/2013 6. Relief a) The appellant prays that directions be given to grant all such relief arising from the above grounds and also all relief consequential thereto. b) The appellant craves leave to add to or alter, by deletion, substitution, modification or otherwise, the above

TEJU KIRAN HOLE NARSIPURA MURTHY,MYSORE vs. INCOME TAX OFFICER, WARD-3(2)(1), BENGALURU

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 789/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Jun 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2016-17

For Appellant: NoneFor Respondent: Shri Subramanian .S, JCIT-DR
Section 115A(5)Section 115BSection 144C(1)Section 144C(15)(b)Section 148Section 234ASection 250Section 271(1)(c)Section 68Section 69

115A(5) of the Act, the Appellant was not required to file a return of income in India. 14. The CIT(A) and Ld AO erred in levying higher tax under section 115BBE on the interest income of Rs.41,626/- when the same was not income referred to under section