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4 results for “penalty u/s 271”+ Section 115clear

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Key Topics

Section 271(1)(c)10Section 270A8Section 139(1)6Section 153A6Section 143(1)4Section 1484Section 21(5)2Section 1472Reopening of Assessment

MD. MAHATAB ALAM,BHUBANESWAR vs. DCIT,CENTRAL CIRCLE-2, BHUBANESWAR

In the result, the appeals of the assessee are allowed

ITA 116/CTK/2025[2017-2018]Status: DisposedITAT Cuttack22 Jul 2025AY 2017-2018

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Lalatendu Sahu, ARFor Respondent: Shri Ashim Kumar Chakraborty
Section 132Section 139(1)Section 153ASection 270ASection 271(1)(c)

271(1)(c) of the Income-tax Act, 1961 (the Act) confirmed by the ld. CIT (A) and ITA no. 116/CTK/2025, was against the penalty levied u/s 270A of the Act as confirmed by the ld. CIT (A). It was the submission that the assessee is a dealer in fish. It was submitted that a search was conducted u/s

2
Penalty2
Undisclosed Income2

MD. MAHATAB ALAM,BHUBANESWAR vs. DCIT, CENTRAL CIRCLE-2, BHUBANESWAR

In the result, the appeals of the assessee are allowed

ITA 115/CTK/2025[2016-2017]Status: DisposedITAT Cuttack22 Jul 2025AY 2016-2017

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Lalatendu Sahu, ARFor Respondent: Shri Ashim Kumar Chakraborty
Section 132Section 139(1)Section 153ASection 270ASection 271(1)(c)

271(1)(c) of the Income-tax Act, 1961 (the Act) confirmed by the ld. CIT (A) and ITA no. 116/CTK/2025, was against the penalty levied u/s 270A of the Act as confirmed by the ld. CIT (A). It was the submission that the assessee is a dealer in fish. It was submitted that a search was conducted u/s

BIKASH DEB,BHUBANESWAR vs. DCIT, CIRCLE-2(1), BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 388/CTK/2019[2010-11]Status: DisposedITAT Cuttack17 Jan 2023AY 2010-11

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.357 & 388/Ctk/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. Dcit, Circle Dcit, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ahepd 0737 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 17/01 01/2023 Date Of Pronouncement : 17/01 /01/2023 O R D E R

For Appellant: Shri K.K.Bal, AdvFor Respondent: Shri M.K.Gautam
Section 143(1)Section 147Section 148Section 149Section 21(5)

penalty of Rs.243.48 crores issued by the State Government, the assessee has replied to the show cause notice issued and no further action has been done by the State Government till today. It was the further submission that the Assessing P a g e 3 | 19 ITA Nos.357 & 388/CTK/2019 Assessment Years : 2009-10 & 2010 Officer talks of unlawful mining operation

BIKASH DEB,BHUBANESWAR vs. DCIT CIRCLE- 2(1), BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 357/CTK/2019[2009-10]Status: DisposedITAT Cuttack17 Jan 2023AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.357 & 388/Ctk/2019 /2019 Assessment Years : 2009-10 & 2010 10 & 2010-11 Bikash Dev Bikash Dev, Flat No.101, Vs. Dcit, Circle Dcit, Circle-2(1), Haraprity Haraprity Apar Apartment, Bhubaneswar. Bhubaneswar. Vivekananda Vivekananda Marg, Marg, Old Old Town, Bhubaneswar. Town, Bhubaneswar. Pan/Gir No. Pan/Gir No.Ahepd 0737 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Adv K.K.Bal, Adv Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 17/01 01/2023 Date Of Pronouncement : 17/01 /01/2023 O R D E R

For Appellant: Shri K.K.Bal, AdvFor Respondent: Shri M.K.Gautam
Section 143(1)Section 147Section 148Section 149Section 21(5)

penalty of Rs.243.48 crores issued by the State Government, the assessee has replied to the show cause notice issued and no further action has been done by the State Government till today. It was the further submission that the Assessing P a g e 3 | 19 ITA Nos.357 & 388/CTK/2019 Assessment Years : 2009-10 & 2010 Officer talks of unlawful mining operation