Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 40A(2)(a)clear

Sorted by relevance

Key Topics

Section 270A4 Section 271(1)(c)4 Section 2743 Section 2712 Penalty2

EKSHAD AHAMAD PATODI,U S NAGAR vs. ACIT(OSD), WARD-2(3)(5), KHATIMA

In the result, the Appeal filed by the assessee is allowed

ITA 76/DDN/2019[2012-13]Status: DisposedITAT Dehradun15 Dec 2022AY 2012-13

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 40A(3)

2. The CIT-A) did not appreciate the contention of the appellant while sustaining penalty and missed to note that disallowance of an expense per se cannot mean that the assessee has furnished inaccurate particulars of its income and as such do not call for penal action. 3. The Ld. CIT-A) missed to note that the legitimate claim

EKSHAD AHAMAD PATODI,U S NAGAR vs. ACIT(OSD), WARD-2(3)(5), KHATIMA

SHIV RATAN EDUCATION SOCIETY,HARIDWAR vs. ITO EXEMPTION WARD, DEHRADUN

EKSHAD AHAMAD PATODI,U S NAGAR vs. ACIT(OSD), WARD-2(3)(5), KHATIMA

SHIV RATAN EDUCATION SOCIETY,HARIDWAR vs. ITO EXEMPTION WARD, DEHRADUN