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19 results for “penalty u/s 271”+ Section 270clear

Sorted by relevance

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Key Topics

Section 143(3)19Demonetization19Section 118Cash Deposit18Reassessment18Addition to Income18Comparables/TP18Section 271B3Section 44A

ABDULLA KATTIL KOTTUR,PALAKKAD vs. ITO, WARD 1 & TPS, PALAKKAD

In the result, appeal filed by the assessee is allowed

ITA 843/COCH/2024[2017-18]Status: DisposedITAT Cochin16 May 2025AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2017-18 Abdulla Kattil Kottur Mp3/562 Selected Plaza Near Panchayath Mannarkad Ito Vs. Palakkad District Ward-1 & Tps Kerala 678 582 Palakkad Pan No :Azrpa9183C Appellant Respondent Appellant By : None Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 19.02.2025 Date Of Pronouncement : 16.05.2025 O R D E R Perkeshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of Cit(A)/Nfac Dated 26.7.2024 Vide Din & Order No.Itba/Nfac/S/250/2024-25/1067077218(1) For The Ay 2017- 18 Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”). 2. The Assessee Has Raised The Following Grounds Of Appeal: Abdulla Kattil Kottur, Palakkad Page 2 Of 10 Abdulla Kattil Kottur, Palakkad Page 3 Of 10

For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 250Section 271BSection 273BSection 44ASection 80D
2

270, clause (a) or Clause (b) of sub-Section (1) of section 271, section 271-A, section 271-B, sub-Section (2) of section 272-A, sub-Section (1) of section 272-AA, sub-Section (1) of section 272-B" (w.e.f. 1.4.1989).][, section 271- AA] [ Inserted by Act 14 of 2001, Section 94 (w.e.f. 1.4.2002).][, section 271 B, ] [Inserted

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 18/COCH/2023[2017-18]Status: DisposedITAT Cochin22 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 2/COCH/2023[2011-12]Status: DisposedITAT Cochin22 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 5/COCH/2023[2012-13]Status: DisposedITAT Cochin22 Aug 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 6/COCH/2023[2012-13]Status: DisposedITAT Cochin22 Aug 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 9/COCH/2023[2013-14]Status: DisposedITAT Cochin22 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 3/COCH/2023[2011-12]Status: DisposedITAT Cochin22 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 7/COCH/2023[2013-14]Status: DisposedITAT Cochin22 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 8/COCH/2023[2013-14]Status: DisposedITAT Cochin22 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 17/COCH/2023[2017-18]Status: DisposedITAT Cochin22 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 10/COCH/2023[2014-15]Status: DisposedITAT Cochin22 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 11/COCH/2023[2014-15]Status: DisposedITAT Cochin22 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 12/COCH/2023[2014-15]Status: DisposedITAT Cochin22 Aug 2024AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 13/COCH/2023[2015-16]Status: DisposedITAT Cochin22 Aug 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 14/COCH/2023[2015-16]Status: DisposedITAT Cochin22 Aug 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 15/COCH/2023[2015-16]Status: DisposedITAT Cochin22 Aug 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 16/COCH/2023[2017-18]Status: DisposedITAT Cochin22 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 4/COCH/2023[2012-13]Status: DisposedITAT Cochin22 Aug 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 1/COCH/2023[2011-12]Status: DisposedITAT Cochin22 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case files perused. 2. It emerges during the course of hearing that all these assesse’s appeals arise from the learned lower authorities activities , i.e. reassessment, section 143(3) r.w.s. 147 assessment(s), 271(1)(c), 271AAA, 271B penlty, etc. This