MOHAMMED MUJEEB SIKANDER,MANGALORE vs. DCIT, CENTRAL CIRCLE (1), MANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

271(1)(c) of the Act. xi. The Assessee have right reserve to Amend modify delete and make any additional grounds of appeal. 2.3 During the appellate proceedings the assessee raised additional grounds of appeal before the ld. CIT(A)-2, Panaji as under: 1. The learned Assessing Officer erred in issuing notice u/s.1 53C(1)(a) of Income

MOHAMMED MUJEEB SIKANDER,MANGALORE vs. DCIT, CENTRAL CIRCLE (1), MANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

271(1)(c) of the Act. xi. The Assessee have right reserve to Amend modify delete and make any additional grounds of appeal. 2.3 During the appellate proceedings the assessee raised additional grounds of appeal before the ld. CIT(A)-2, Panaji as under: 1. The learned Assessing Officer erred in issuing notice u/s.1 53C(1)(a) of Income

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1) , BANGALORE vs. MITSUBISHI HEAVY INDUSTRIES-VST DIESEL ENGINES PRIVATE LIMITED, MYSURU

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2016-17

4(1)(2), Bangalore based on the fact that the Assessee had not made suo-moto submission regarding non-eligibility of brought forward loss either in its Return of Income or before the Assessing Officer as well as on the ground that assessee was not eligible to claim brought forward losses and accordingly furnished inaccurate particulars of Income during

SRI. PADMANABHA MANGALORE CHOWTA,MANGALORE vs. JOINT COMMISSIONER OF INCOME-TAX, RANGE-1, MANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017 – 18

4. The levy of penalty u/s 271-D of the Act is bad in law in as much as the appellant has not committed any default u/s.269SS actionable u/s 271-D of the Act-and the National Faceless Assessment Center has not established that the appellant committed any such default actionable u/s.271D of the Act, deliberately and consequently, the impugned