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10 results for “reassessment u/s 147”+ Section 272A(2)(k)clear

Sorted by relevance

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Key Topics

Section 143(3)42Section 271(1)(c)21Section 6814Section 14714Section 272A(2)(k)9Penalty9Addition to Income8Section 143(1)7Reopening of Assessment

M/S. BONY POLYMERS PVT. LTD.,NEW DELHI vs. JCIT, GURGAON

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

ITA 3273/DEL/2014[2006-07]Status: DisposedITAT Delhi29 Sept 2017AY 2006-07

Bench: Shri R. K. Panda & Before Suchitra Kamble

For Appellant: Sh. Ashwani Taneja & Sh. Shantanu Jain, AdvFor Respondent: Sh. R.C. Dandey, Sr. DR
Section 200(3)Section 272A(2)(k)

u/s 272A(2)(k) and that too without giving an opportunity of being heard on the aspect. 2. That in any case and in any view of the matter action of Ld. CIT(A) in confirming the action of Ld. A.O in making the impugned penalty is bad in law and against the facts and circumstances of the case

COMMISSIONER OF INCOME TAX (TDS)-1 vs. M/S ADMA SOLUTIONS PVT. LTD.(FORMERLY KNOWN AS M/S INFOVISION INFORMATION SERVICES PVT.LTD.)

7
Section 32
Section 200(3)2
TDS2
ITA/272/2019
HC Delhi
12 Nov 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 133ASection 200Section 201Section 201(1)Section 206Section 271CSection 272A(2)(c)Section 292BSection 3

272A(2)(k) of the Act, thereby, penalizing the assesseee for non-deduction of TDS and for failure to deliver or cause to be delivered a copy of the statement within time prescribed in sub Section 3 of Section 200 or the proviso to sub Section 3 of Section 206 of the Act. 8. Aggrieved by the penalty order

ITO, WARD- 20(3), NEW DELHI vs. RMP HOLDING (P) LTD., NEW DELHI

ITA 6017/DEL/2018[2007-08]Status: DisposedITAT Delhi09 Aug 2019AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

reassessment proceedings collapses when they have denied that they have not provided any bogus entry to the assessee company. When the witness of the AO themselves corroborate the stand of the assessee, then it completely dislodges the case of the AO sans any adverse material. Though exact statement has neither been referred in the assessment order nor in the first

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, WARD- 20(3), NEW DELHI

ITA 78/DEL/2019[2010-11]Status: DisposedITAT Delhi09 Aug 2019AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

reassessment proceedings collapses when they have denied that they have not provided any bogus entry to the assessee company. When the witness of the AO themselves corroborate the stand of the assessee, then it completely dislodges the case of the AO sans any adverse material. Though exact statement has neither been referred in the assessment order nor in the first

RMP HOLDING (P) LTD.,NEW DELHI vs. ITO, WARD- 20(3), NEW DELHI

ITA 79/DEL/2019[2010-11]Status: DisposedITAT Delhi09 Aug 2019AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

reassessment proceedings collapses when they have denied that they have not provided any bogus entry to the assessee company. When the witness of the AO themselves corroborate the stand of the assessee, then it completely dislodges the case of the AO sans any adverse material. Though exact statement has neither been referred in the assessment order nor in the first

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, WARD- 20(3), NEW DELHI

ITA 1029/DEL/2019[2008-09]Status: DisposedITAT Delhi09 Aug 2019AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

reassessment proceedings collapses when they have denied that they have not provided any bogus entry to the assessee company. When the witness of the AO themselves corroborate the stand of the assessee, then it completely dislodges the case of the AO sans any adverse material. Though exact statement has neither been referred in the assessment order nor in the first

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, WARD- 20(3), NEW DELHI

ITA 585/DEL/2018[2008-09]Status: DisposedITAT Delhi09 Aug 2019AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

reassessment proceedings collapses when they have denied that they have not provided any bogus entry to the assessee company. When the witness of the AO themselves corroborate the stand of the assessee, then it completely dislodges the case of the AO sans any adverse material. Though exact statement has neither been referred in the assessment order nor in the first

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, NEW DELHI

ITA 3299/DEL/2017[2006-07]Status: DisposedITAT Delhi09 Aug 2019AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

reassessment proceedings collapses when they have denied that they have not provided any bogus entry to the assessee company. When the witness of the AO themselves corroborate the stand of the assessee, then it completely dislodges the case of the AO sans any adverse material. Though exact statement has neither been referred in the assessment order nor in the first

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, WARD- 20(3), NEW DELHI

ITA 584/DEL/2018[2006-07]Status: DisposedITAT Delhi09 Aug 2019AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

For Appellant: Shri S.K. Gupta, CAFor Respondent: Shri Surender Pal. Sr. DR
Section 143(1)Section 143(3)Section 147Section 271(1)(c)Section 68

reassessment proceedings collapses when they have denied that they have not provided any bogus entry to the assessee company. When the witness of the AO themselves corroborate the stand of the assessee, then it completely dislodges the case of the AO sans any adverse material. Though exact statement has neither been referred in the assessment order nor in the first

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1 vs. OJJUS MEDICARE PVT. LTD.

ITA/52/2024HC Delhi03 Apr 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

272A(1 )(d)/ 271(1 )(b) of the Income-tax Act, 1961.” 12. The writ petition thereafter came to be instituted on 27 March 2023. On the first date of consideration and more particularly on 28 March 2023, an interim order was passed to the effect that while the AO would have liberty to continue the reassessment proceedings, any Digitally