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37 results for “penalty u/s 271”+ Section 11(5)clear

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Key Topics

Section 271(1)(c)9Section 153A4Addition to Income3Section 260A2Section 402Section 682Section 132(4)2Penalty2

COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION

ITAT/66/2018HC Calcutta09 Jul 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274

u/s 274 of the Act, we are not dealing with the 11 other arguments made on merits of the orders imposing penalty on the assessee. 12. Aggrieved with the aforesaid order of the ITAT, the appellant/revenue has filed the present appeal. Submissions 13. Learned counsel for the appellant submits that the penalty for both the assessment years was lawfully imposed

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. RAM AWATAR DHOOT

Showing 1–20 of 37 · Page 1 of 2

The appeal is partly allowed and the substantial questions of

ITAT/21/2025HC Calcutta07 Mar 2025

Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Dated : 7Th March, 2025. Appearance:

Section 10(38)Section 2Section 260ASection 271(1)(c)Section 68

u/s. 271(1)(c) dated 25/01/2025 even though the decision of the Hon’ble Jurisdictional High Court in the lead case of Pr. CIT –vs.- Smt. Swati Bajaj squarely covers the issue of bogus Long Term Capital Gain from sale of penny stocks and also 3 covered by exceptions laid in respect of Circular No. 5 of 2024 dated

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/64/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

ITAT/41/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

ITAT/130/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

ITAT/138/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

ITAT/122/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/44/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

ITAT/76/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX -5,KOLKATA vs. SWATI BAJAJ

In the result, these appeals are allowed and the substantial

ITAT/6/2022HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. POOJA JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/87/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GITESH TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/154/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/150/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX-SILIGURI vs. SHEKHAR AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/139/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PR CIT 9, KOLKATA vs. MANISHA TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/155/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. JEMISH SHAH

In the result, these appeals are allowed and the substantial

ITAT/57/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA

In the result, these appeals are allowed and the substantial

ITAT/168/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL

In the result, these appeals are allowed and the substantial

ITAT/136/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAJESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/26/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAKESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/27/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed