Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 140Aclear

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Penalty2 Limitation/Time-bar2 Condonation of Delay2

MR. PARASMAL JAIN,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(1), CHENNAI

In the result, Appeals filed by the assessee are allowed

ITA 3303/CHNY/2025[2012-13]Status: DisposedITAT Chennai27 Jan 2026AY 2012-13

Bench: Ms. Padmavathy S & Shri Manu Kumar Giri

For Respondent: Ms. Gouthami

u/s 140A of Rs.32,62,118/-. The appellant received notice under Income Tax Act 1961 and thereafter assessment was made by the assessing officer as filed with the return of income u/s.153A and thereafter the penalty proceedings were initiated under section 271

MR. PARASMAL JAIN,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(1), CHENNAI

In the result, Appeals filed by the assessee are allowed

ITA 3304/CHNY/2025[2013-14]Status: DisposedITAT Chennai27 Jan 2026AY 2013-14

Bench: Ms. Padmavathy S & Shri Manu Kumar Giri