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5 results for “penalty u/s 271”+ Section 14Aclear

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Key Topics

Section 1478Section 14A8Section 143(2)5Section 271(1)(c)4Section 1484Section 374Reopening of Assessment4Addition to Income4Condonation of Delay

M/S. ALTRADE MINERALS PVT. LIMITED,ROURKELA vs. ACIT,CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

penalty proceedings under section 271(1)(c) for the assessment year 2006- 07 is also set aside and quashed. The application being G. A. No. 81 of 2010 is also allowed. 11. No order as to costs. [Copy Enclosed CLPB-2.Pg.Nos. P a g e 47 | 63 ITA No.65/CTK /2023 Assessment Year : 2011-12 (H').TIME LIMIT SPECIFIED U/S.124

4
Section 143(3)2
Section 120(4)(b)2

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 180/CTK/2020[209-10]Status: DisposedITAT Cuttack11 Dec 2025
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

271, 272, 879, 880,\n881, 882, 883 of 2016, are all petitions where reopening notices\ncontained additional reasons involving issues under Section 10B of\nthe Act or Section 14A of the Act or commission paid to foreign\nagents, etc. These petitions deserve to be detagged from the group\nof petitions to be disposed of by this order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 181/CTK/2020[2010-11]Status: DisposedITAT Cuttack11 Dec 2025AY 2010-11
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

271, 272, 879, 880,\n881, 882, 883 of 2016, are all petitions where reopening notices\ncontained additional reasons involving issues under Section 10B of\nthe Act or Section 14A of the Act or commission paid to foreign\nagents, etc. These petitions deserve to be detagged from the group\nof petitions to be disposed of by this order

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 179/CTK/2020[2009-10]Status: DisposedITAT Cuttack11 Dec 2025AY 2009-10
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

271, 272, 879, 880,\n881, 882, 883 of 2016, are all petitions where reopening notices\ncontained additional reasons involving issues under Section 10B of\nthe Act or Section 14A of the Act or commission paid to foreign\nagents, etc. These petitions deserve to be detagged from the group\nof petitions to be disposed of by this order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 182/CTK/2020[2010-11]Status: DisposedITAT Cuttack11 Dec 2025AY 2010-11
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

271, 272, 879, 880,\n881, 882, 883 of 2016, are all petitions where reopening notices\ncontained additional reasons involving issues under Section 10B of\nthe Act or Section 14A of the Act or commission paid to foreign\nagents, etc. These petitions deserve to be detagged from the group\nof petitions to be disposed of by this order