Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 36(1)(viii)clear

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Section 1482 Section 143(3)2 Reopening of Assessment2 Addition to Income2 Condonation of Delay2

M/S. VINAYAK AGRO INDUSTRIES,ROURKELA vs. ITO WARD-4, ROURKELA

In the result, both appeals of the assessee are partly allowed for statistical purposes

ITA 107/CTK/2023[2009-10]Status: DisposedITAT Cuttack22 Nov 2023AY 2009-10

For Appellant: Shri N.K.Rout, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR

Section 143(3)Section 148

penalty proceeding under Section 271 (1 )(c) of the Act. 1.11. The Assessment Order dated 30-12-2019 passed by Ld .ITO was carried the matter before Ld. CIT(Appeals) by the Appellant contending inter alia that: (i) There is no material to form a reasonable belief. Entire proceeding initiated is based on borrowed satisfaction i.e. on the basis

M/S. VINAYAK AGRO INDUSTRIES,ROURKELA vs. ITO WARD-4, ROURKELA

In the result, both appeals of the assessee are partly allowed for statistical purposes