Search: penalty u/s 271

2 results for “penalty u/s 271”+ TDSclear

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Section 14A8 Section 271(1)(b)5 Section 1543 Section 543 Section 2502 Section 69A2 Section 272A(1)(d)2 Section 143(3)2 Disallowance

PRAFULLA KUMAR ROUTRAY,BHUBANESWAR vs. ACIT, INTERNATIONAL TAXATION, BHUBANESWAR, BHUBANESWAR

In the result, the appeal filed by the assessee is dismissed

ITA 175/CTK/2025[2017-18]Status: DisposedITAT Cuttack25 Jul 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 154Section 250Section 271(1)(b)Section 272A(1)(d)Section 54Section 69A

TDS of ₹18,88,509/- was made by the buyer of the immovable property. The assessee had also purchased another immovable property during the year under appeal. The assessment was made determining the total income at ₹2,61,11,609/- and the claim of deduction u/s 54 of the Act was disallowed. A sum of ₹21,10,000/- was also

PRAFULLA KUMAR ROUTRAY,BHUBANESWAR vs. ACIT, INTERNATIONAL TAXATION, BHUBANESWAR, BHUBANESWAR

PRAFULLA KUMAR ROUTRAY,BHUBANESWAR vs. ACIT, INTERNATIONAL TAXATION, BHUBANESWAR, BHUBANESWAR

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