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11 results for “penalty u/s 271”+ Section 132Aclear

Sorted by relevance

Mumbai118Delhi89Jaipur62Hyderabad44Chennai30Bangalore26Allahabad23Chandigarh22Ahmedabad21Pune17Indore11Raipur11Agra8Nagpur8Rajkot7Surat6Visakhapatnam6Guwahati5Lucknow3

Key Topics

Section 132A18Section 133A16Section 143(3)11Penalty10Section 271(1)(b)8Section 1448Survey u/s 133A8Section 271A4Section 153A3Section 234A

GAURAV AJMERA,RATLAM vs. DCIT(CENTRAL)-2, INDORE

Appeal is allowed

ITA 808/IND/2024[2017-2018]Status: DisposedITAT Indore25 Aug 2025AY 2017-2018
Section 131Section 132(4)Section 132ASection 143(3)Section 234ASection 271ASection 274

u/s 271AAB by mentioning\nwrong charge of section 271(1)(c) is not legal and cannot be sustained in the\neyes of law. Being so, we quash the penalty imposed by AO. The assessee\nsucceeds in this appeal.\n\n21.\nAs the assessee has already succeeded in this appeal, other contentions\nraised by Ld. AR are not required

DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

3
Addition to Income3
Demonetization2

In the result the appeals of the assessee for the Assessment

ITA 305/IND/2023[2015-16]Status: DisposedITAT Indore24 Jun 2024AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 142(1)Section 153A

Penalty proceedings u/s 271(1) (c) of the IT Act are initiated separately for the AY 2013-14.” IT(SS) No.30 & 31/Ind/2023 ITA (SS) No.305/Ind/2023 Shailendra Sharma 19. Thus, it is clear from the order of the A.O that he has made addition on the basis of details furnished by the assessee during the course of assessment proceedings

ANUJ TIWARI,DHAR vs. ACIT(CENTRAL)-2, INDORE

Appeals are dismissed

ITA 483/IND/2025[2017-18]Status: DisposedITAT Indore13 Jan 2026AY 2017-18
Section 132ASection 133ASection 143(3)Section 144Section 271(1)(b)

271(1)(b)/272A(1)(d). The AO\nhas imposed a penalty of Rs. 10,000/- in each of the assessment-year for\nassessee's failure to comply with the notice issued by AO u/s 142(1).\n8. Having heard learned Representatives of both sides, we find that the\nassessee has remained non-compliant to the notices issued

ANUJ TIWARI,DHAR vs. ACIT(CENTRAL)-2, INDORE

Appeals are dismissed

ITA 496/IND/2025[2016-17]Status: DisposedITAT Indore13 Jan 2026AY 2016-17
Section 132ASection 133ASection 143(3)Section 144Section 271(1)(b)

271(1)(b)/272A(1)(d). The AO\nhas imposed a penalty of Rs. 10,000/- in each of the assessment-year for\nassessee's failure to comply with the notice issued by AO u/s 142(1).\n8.\nHaving heard learned Representatives of both sides, we find that the\nassessee has remained non-compliant to the notices issued

MR GAURAV AJMERA,RATLAM vs. DCIT CENTRAL CIRCLE -2, INDORE

Accordingly. Thus, this ground is allowed partly for statistical purpose

ITA 71/IND/2022[2017-18]Status: DisposedITAT Indore01 Sept 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2017-18 Mr. Gaurav Ajmera, Dcit, बनाम/ 38, Ram Mohalla, Central Circle 2, Ratlam Indore. Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Aglpa8863C Assessee By Shri Pawan Ved, Advocate & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2023 Date Of Pronouncement 01.09.2023

Section 115BSection 131Section 132(4)Section 132ASection 143(3)Section 153ASection 153DSection 234ASection 271A

132A was issued. The statements of assessee were again recorded u/s 132(4) on the very same date i.e. 14.11.2016 wherein the assessee accepted that the impugned cash was not recorded in his books and it was earned from undisclosed sources. All statements are re-produced by AO in assessment-order. The cash was seized. Thereafter, the assessments of past

ANUJ TIWARI,DHAR vs. ACIT(CENTRAL)-2, INDORE

Appeals are dismissed

ITA 497/IND/2025[2017-18]Status: DisposedITAT Indore13 Jan 2026AY 2017-18
Section 132ASection 133ASection 143(3)Section 144Section 271(1)(b)

271(1)(b)/272A(1)(d). The AO\nhas imposed a penalty of Rs. 10,000/- in each of the assessment-year for\nassessee's failure to comply with the notice issued by AO u/s 142(1).\n8.\nHaving heard learned Representatives of both sides, we find that the\nassessee has remained non-compliant to the notices issued

ANUJ TIWARI,DHAR vs. ACIT(CENTRAL)-2, INDORE

Appeals are dismissed

ITA 495/IND/2025[2015-16]Status: DisposedITAT Indore13 Jan 2026AY 2015-16
Section 132ASection 133ASection 143(3)Section 144Section 271(1)(b)

271(1)(b)/272A(1)(d). The AO\nhas imposed a penalty of Rs. 10,000/- in each of the assessment-year for\nassessee's failure to comply with the notice issued by AO u/s 142(1).\nHaving heard learned Representatives of both sides, we find that the\nassessee has remained non-compliant to the notices issued by AO without

ANUJ TIWARI,DHAR vs. ACIT(CENTRAL)-2, INDORE

Appeals are dismissed

ITA 499/IND/2025[2019-20]Status: DisposedITAT Indore13 Jan 2026AY 2019-20
Section 132ASection 133ASection 143(3)Section 144Section 271(1)(b)

271(1)(b)/272A(1)(d). The AO\nhas imposed a penalty of Rs. 10,000/- in each of the assessment-year for\nassessee's failure to comply with the notice issued by AO u/s 142(1).\n8. Having heard learned Representatives of both sides, we find that the\nassessee has remained non-compliant to the notices issued

ANUJ TIWARI,DHAR vs. ACIT(CENTRAL)-2, INDORE

Appeals are dismissed

ITA 501/IND/2025[2021-22]Status: DisposedITAT Indore13 Jan 2026AY 2021-22
Section 132ASection 133ASection 143(3)Section 144Section 271(1)(b)

271(1)(b)/272A(1)(d). The AO\nhas imposed a penalty of Rs. 10,000/- in each of the assessment-year for\nassessee's failure to comply with the notice issued by AO u/s 142(1).\n8. Having heard learned Representatives of both sides, we find that the\nassessee has remained non-compliant to the notices issued

ANUJ TIWARI,DHAR vs. ACIT(CENTRAL)-2, INDORE

Appeals are dismissed

ITA 486/IND/2025[2019-20]Status: DisposedITAT Indore13 Jan 2026AY 2019-20
Section 132ASection 133ASection 143(3)Section 144Section 271(1)(b)

271(1)(b)/272A(1)(d). The AO\nhas imposed a penalty of Rs. 10,000/- in each of the assessment-year for\nassessee's failure to comply with the notice issued by AO u/s 142(1).\n8. Having heard learned Representatives of both sides, we find that the\nassessee has remained non-compliant to the notices issued

ANUJ TIWARI,DHAR vs. ACIT(CENTRAL)-2, INDORE

ITA 498/IND/2025[2018-19]Status: DisposedITAT Indore13 Jan 2026AY 2018-19
Section 132ASection 133ASection 143(3)Section 144Section 271(1)(b)

271(1)(b)/272A(1)(d) of the Income-tax Act, 1961 [“Act\r\n\r\n2.\r\nSince these appeals relate to same assessee/appellant and same\r\nassessment-years, they were heard together at the request of parties and\r\nare being disposed of by this common order. We first take up Quantum-\r\nAppeals and thereafter Penalty-Appeals