Search: reassessment

5 results for “reassessment”+ Section 273Bclear

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Key Topics

Section 271A45 Section 27420 Section 139(1)5 Section 2715 Penalty5 Undisclosed Income5 Limitation/Time-bar5 Condonation of Delay5

M/S. PRAGATI MILK PRODUCT PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

In the result, all the appeals of the all the assessees are allowed

ITA 312/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Oct 2021AY 2014-15

For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR

Section 139(1)Section 271Section 271ASection 274

273B of the Act. We find that the Ld. CIT (A) had looked into irrelevant circumstances for deleting the levy of penalty in the instant case forgetting the fact that the levy & ITA Nos310-313/CTK/2018 of penalty uls 271AAB of the Act is automatic in nature as per the plain reading of the provisions of the Act. Hence

M/S. PRAGATI MILK PRODUCT PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

M/S. PASUPATI BREEDING FARM PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

M/S. PRAGATI MILK PRODUCT PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

M/S. PASUPATI BREEDING FARM PVT. LTD.,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

M/S. PRAKASH KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

M/S. PRAKASH KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK

M/S. PRAMOD KUMAR ROUT,CUTTACK vs. ACIT, CENTRAL CIRCLE, CUTTACK