Search: penalty u/s 271

3 results for “penalty u/s 271”+ Section 245D(4)clear

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Section 153A6 Section 10(3)6 Section 245D(4)3 Addition to Income3

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 901/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh15 Dec 2025AY 2019-20

Section 10(3)Section 153ASection 245D(4)

245D(4) of the Act, wherein a\ncomprehensive disclosure of income on account of household expenses for the\nentire family has been made, and the corresponding taxes stands duly paid,\nhence, sustaining addition in the case of appellant also, tantamount to double\naddition (taxation) of same impugned income.\n4.\nThat the Ld. CIT(A) erred in sustaining the impugned addition

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 902/CHANDI/2025[2020-21]Status: Disposed