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2 results for “penalty u/s 271”+ Section 80Jclear

Sorted by relevance

Delhi8Mumbai7Jaipur2Cochin2Pune2Ahmedabad1Kolkata1

Key Topics

Section 271B8Section 44A7Section 2712Penalty2

M/S.JEENA HOTEL & UDAYA BAR,ALAPPUZHA vs. THE ACIT, CIRCLE-1,, ALAPPUZHA

In the result, the appeal of the assessee is allowed

ITA 265/COCH/2018[2008-09]Status: DisposedITAT Cochin01 Aug 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 271BSection 44A

271-1, section 271J, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause

ATTINKARA ELECTRONICS,ALAPPUZHA vs. THE ITO,WD-1,, THIRUVALLA

In the result, the appeal of the assessee is allowed

ITA 601/COCH/2018[2012-13]Status: DisposedITAT Cochin
01 Mar 2019
AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 271Section 271BSection 273BSection 44A

271 B of the Act. However, according to the CIT(A), levy of such penalty is subject to provisions of section 273B of Income Tax Act, 1961. As per the provisions of section 273B, it is for the assessee to prove that there was reasonable cause for failure to get the accounts audited as required under section 44A8