Search: penalty u/s 271

6 results for “penalty u/s 271”+ Section 51clear

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Section 14826 Section 271(1)(c)24 Section 139(1)18 Section 271(1)8 Section 1476 Penalty6 Section 2734 Section 1394 Section 142(1)2

VALSAN CHIYYABATH,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

In the result, the appeals filed by the assessee stand dismissed

ITA 28/COCH/2025[2013-14]Status: DisposedITAT Cochin29 May 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm

For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R

Section 139Section 139(1)Section 147Section 148Section 271(1)Section 271(1)(c)Section 273

penalty placing reliance on the provisions of Explanation 3 inserted to section 271(1) of the Act and also on the judicial pronouncement the Hon'ble High Courts of Allahabad and Madras (supra). From a mere reading of Explanation 3, it is crystal clear that where the assessee fails to furnish the return of income u/s

VALSAN CHIYYABATH,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

VALSAN CHIYYABATH,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

VALSAN CHIYYABATH NARAYANAN,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

VALSAN CHIYYABATH NARAYANAN,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

VALSAN CHIYYABATH NARAYANAN,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR

AKM ERECTORS,ERNAKULAM vs. COMMISSIONER OF INCOME-TAX, KOCHI, KOCHI

AKM ERECTORS,ERNAKULAM vs. COMMISSIONER OF INCOME TAX, KOCHI, KOCHI