Search: penalty u/s 271

4 results for “penalty u/s 271”+ Section 12A(1)(b)clear

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Key Topics

Section 143(2)7 Section 142(1)5 Section 113 Section 270A2 Section 12A2 Section 2502 Section 2532 Section 80I2 Exemption

M/S APEEJAY EDUCATION SOCIETY,JALANDHAR vs. DCIT, C-1 (EXEMPTIONS), CHANDIGARH

In the result, the appeal is allowed

ITA 706/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh01 May 2024AY 2012-13

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr.DR

Section 142(1)Section 143(2)Section 271(1)(b)

Section 271(1)(b). 4. That the learned Commissioner of Income Tax (A)fell into grave error by confirming the penalty of Rs. 10,000/-. 2. The Assessing Officer (in short ‘the AO’), while imposing penalty in question, vide order dated 15.10.2019, observed as follows : "Vide notice u/s 142(1) dated 30.08.2019 the assessee was asked to submit some information/documents

M/S APEEJAY EDUCATION SOCIETY,JALANDHAR vs. DCIT, C-1 (EXEMPTIONS), CHANDIGARH

M/S APEEJAY EDUCATION SOCIETY,JALANDHAR vs. DCIT, C-1 (EXEMPTIONS), CHANDIGARH

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

M/S UFV INDIA GLOBAL EDUCATION (SOCIETY),CHANDIGARH vs. DCIT, EXEMPTION CIRCLE-1, CHANDIGARH