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2 results for “penalty u/s 271”+ Section 144aclear

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Key Topics

Section 250(6)2Section 271(1)2Penalty2Addition to Income2

SH. GAURAV PATHAK,LUDHIANA vs. ACIT, CENTRAL CIRCLE-1, LUDHIANA

In the result, the ground no

ITA 413/CHANDI/2021[2012-13]Status: DisposedITAT Chandigarh06 Sept 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 139Section 147Section 148Section 250(6)Section 271(1)

section 147 r.w.s 144 of the Act, dt. 17/12/2019 wherein an amount of Rs. 2,62,37,267/- was brought to tax in the hands of the assessee for the reason that the assessee was involved in doing business of accommodation entry and has earned commission income which was determined by the AO at the rate

SMT. SURINDER KAUR,LUDHIANA vs. ITO, LUDHIANA

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 1464/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh17 Jul 2018AY 2007-08

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2007-08

For Appellant: Shri. Surinder KaurFor Respondent: Shri. Yoginder Mittal
Section 144ASection 250(6)Section 271(1)Section 46ASection 68

271(1) (c ) is pertained, of the On the facts and in the Circumstances ,of the case and in law the Learned Commissioner of Income- tax (Appeals) has erred in confirming the penalty. 3. That On the facts and in the Circumstances of the case and in law the Learned Commissioner of Income- tax (Appeals) has erred in confirming