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4 results for “penalty u/s 271”+ Section 234Bclear

Sorted by relevance

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Key Topics

Section 1486Section 1474Section 234A4Penalty4Addition to Income4Section 271(1)(b)3Section 69A3Section 2502Section 143(3)

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

ITA 64/DDN/2024[2014-15]Status: DisposedITAT Dehradun29 Oct 2025AY 2014-15
Section 147Section 148Section 234ASection 271(1)(b)Section 69A

penalty levied u/s 271(1)(b) were deemed non-est and quashed.", "result": "Allowed", "sections": [ "271(1)(b)", "148", "147", "144", "144B", "250", "69A", "234A", "234B

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

2
ITA 79/DDN/2024[2015-16]Status: Disposed
ITAT Dehradun
29 Oct 2025
AY 2015-16

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode]

Section 147Section 148Section 234ASection 250Section 271(1)(b)Section 69A

penalty order, both dated 07.09.2022 passed u/s 271(1)(b) of the Act for Assessment Years 2014-15 & 2015-16 respectively. ITA Nos.64, 78 & 79/DDN/2024 2. As these three appeals are having the issues which are inter- linked, inter-connected and this fact has been admitted by both the parties during the course of hearing before us, therefore, all three

AKHILESH SINGHAL,RISHIKESH vs. INCOME TAX OFFICER, RISHIKESH

In the result, appeal of the assessee is allowed

ITA 78/DDN/2024[2014-15]Status: DisposedITAT Dehradun29 Oct 2025AY 2014-15
Section 147Section 148Section 234ASection 271(1)(b)Section 69A

u/s 148 and subsequent notices were not served on the assessee at the correct address or email ID. Consequently, the penalty levied for non-compliance was deleted.", "result": "Allowed", "sections": [ "271(1)(b)", "148", "147", "144", "144B", "69A", "250", "142(1)", "234A", "234B

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

ITA 69/DDN/2024[2020-21]Status: DisposedITAT Dehradun24 Dec 2025AY 2020-21
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 250Section 251(1)(a)Section 270ASection 80

penalty proceedings u/s 271(1)(c) of the Act which is\npremature at this stage and thus, dismissed.\nPage | 17\nITA No.69/DDN/2024\n24 Ground of appeal No.6 raised by the assessee is with respect to\ncharging of interest u/s 234A whereas the assessee though the return\nof income was filed within the extended due date.\n25. Heard both the parties