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5 results for “penalty u/s 271”+ Section 234clear

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Key Topics

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

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

penalties were levied by the ACIT,\nRourkela Circle u/s 271(1)(c) of the Act vide even dated 30.09.2016\nfor A.Ys. 2009-10 & 2010-11.\n2. At the outset, we observe from the appeal folder that there is a delay\nof 4 days in filing the appeal by the department and in support of this\na condonation petition was filed

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

4
Section 143(3)2
Section 120(4)(b)2
ITA 181/CTK/2020[2010-11]Status: DisposedITAT Cuttack11 Dec 2025AY 2010-11
Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

penalties were levied by the ACIT,\nRourkela Circle u/s 271(1)(c) of the Act vide even dated 30.09.2016\nfor A.Ys. 2009-10 & 2010-11.\n2. At the outset, we observe from the appeal folder that there is a delay\nof 4 days in filing the appeal by the department and in support of this\na condonation petition was filed

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

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

penalties were levied by the ACIT,\nRourkela Circle u/s 271(1)(c) of the Act vide even dated 30.09.2016\nfor A.Ys. 2009-10 & 2010-11.\n2. At the outset, we observe from the appeal folder that there is a delay\nof 4 days in filing the appeal by the department and in support of this\na condonation petition was filed

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

penalties were levied by the ACIT,\nRourkela Circle u/s 271(1)(c) of the Act vide even dated 30.09.2016\nfor A.Ys. 2009-10 & 2010-11.\n2. At the outset, we observe from the appeal folder that there is a delay\nof 4 days in filing the appeal by the department and in support of this\na condonation petition was filed