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2 results for “penalty u/s 271”+ Search & Seizureclear

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Key Topics

Section 271(1)(c)7Section 1322Section 153A2Penalty2Addition to Income2Search & Seizure2

RAJU VERMA,DEHRADUN vs. DCIT, CENTRAL CIRCLE, DEHRADUN

In the result, appeals are allowed as indicated above

ITA 7797/DEL/2017[2010-11]Status: DisposedITAT Dehradun10 May 2023AY 2010-11

Bench: Shri Saktijit Dey & Shri M. Balaganesh

For Appellant: Shri K.K. Juneja, AdvocateFor Respondent: Shri N.S. Jangpangi, CIT/DR
Section 132Section 153ASection 271(1)(c)

penalty imposed u/s. 271(1)(c) of the Income-tax Act, 1961 for nine assessment years, viz., 1998-99 and 2004-05 to 2011- 12. However, presently, we are concerned with assessment years 2010- 11 and 2011-12. 2. Briefly, the facts are, the assessee is a resident individual deriving income from salary, house property and other sources. There

RAJU VERMA,DEHRADUN vs. INCOME TAX OFFICE, CENTRAL CIRCLE

In the result, the appeal filed by assessee is allowed

ITA 73/DDN/2024[2011-12]Status: DisposedITAT Dehradun23 Apr 2025AY 2011-12

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2011-12 Raju Verma, Vs. Income Tax Officer, 17/1 Curzon Road, Kotdwar Dehradun (Uttrakhand) (Uttrakhand) Pin 248 001 Pan No. Abipv8176F (Appellant) (Respondent)

For Appellant: Shri KK Juneja, AdvFor Respondent: Shri S.K. Chaterjee, CIT DR
Section 132Section 153DSection 271Section 271(1)(c)

search and seizure operation under Section 132 of the Act was initiated on the business and residential premises of the assessee on 14.03.2012 at the Punjab Jewellers Group of cases. The assessee furnished his return of income on 28.03.2013 declaring total income at Rs.3,29,350/-. During appellate proceedings in Appeal, Ld. CIT(A)-2, Agra, income of the assessee