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8 results for “penalty u/s 271”+ Section 196clear

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Key Topics

Section 271(1)(c)19Section 69C8Section 271D8Addition to Income8Penalty7Section 1326Section 153A5Section 143(3)5Section 253(5)

M/S KETI SANGAM INFRASTRUCTURE (I) LTD.,INDORE vs. THE DCIT (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

ITA 1341/IND/2016[2009-10]Status: DisposedITAT Indore27 Jun 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

271(l)(c) of the Income Tax Act, 196 I. If you do not wish to avail yourself of this opportunity of being heard in person or through authorised representative, you may show cause in writing on or before the said date which will be considered before any such order is made under section 27 I (1)( c ). Yours faithfully

M/S SHREE COAL ENTERPRISES (I) PVT. LTD.,BHOPAL vs. THE ACIT 3(1), BHOPAL

4
Section 269S4
Search & Seizure3
Disallowance2

In the result, all the 12 appeals filed at the instance of

ITA 1337/IND/2016[2006-07]Status: DisposedITAT Indore27 Jun 2018AY 2006-07

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

271(l)(c) of the Income Tax Act, 196 I. If you do not wish to avail yourself of this opportunity of being heard in person or through authorised representative, you may show cause in writing on or before the said date which will be considered before any such order is made under section 27 I (1)( c ). Yours faithfully

M/S KETI SANGHAM INFRASTRUTURE (I) LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), INDORE

In the result, all the 12 appeals filed at the instance of

ITA 516/IND/2017[2007-08]Status: DisposedITAT Indore22 Jun 2018AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 153ASection 271(1)(c)Section 274

271(l)(c) of the Income Tax Act, 196 I. If you do not wish to avail yourself of this opportunity of being heard in person or through authorised representative, you may show cause in writing on or before the said date which will be considered before any such order is made under section 27 I (1)( c ). Yours faithfully

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeal is allowed

ITA 188/IND/2024[2012-13]Status: DisposedITAT Indore06 Mar 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

Section 132Section 254(2)Section 271DSection 275Section 275(1)(c)

section 269SS/T need to be invoked and shall accordingly be referred to JCIT (Central), Indore. He also referred immediate next Para 20.6 of assessment-order wherein the AO has mentioned that he was satisfied that the assessee had concealed income and therefore penalty proceeding u/s 271(1)(c) is hereby initiated. Thus, a conjoint reading of both paras

SRK DEV BUILD PVT LTD.,INDORE vs. DCIT/ACIT 5(1), INDORE

Appeal is allowed

ITA 471/IND/2023[2016-17]Status: DisposedITAT Indore20 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Srk Dev Build Pvt. Ltd, Dcit/Acit-5(1) 18/2, Lasudia Mori, Indore बनाम/ A.B. Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqcs3387P Assessee By Shri Pranay Goyal & S.N. Goyal, Cas Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2024 Date Of Pronouncement 20.06.2024

Section 143(3)Section 271(1)(c)Section 274Section 32Section 32(1)Section 37Section 37(1)Section 40

196 Taxman 103 (P&H) (Mag): “2. The assessee made a claim declaring his income as business income while the AO held the same to be income from house property, which view has been upheld by the Tribunal. The AO also levied penalty u/s 271(1)(c), which was upheld by the Ld. CIT(A). The Tribunal, however, held that

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

ITA 190/IND/2024[2014-15]Status: DisposedITAT Indore25 Oct 2024AY 2014-15

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

Section 132Section 153ASection 253(5)Section 269SSection 271D

section 269SS/T need to be invoked and shall accordingly be referred to JCIT (Central), Indore. He also referred immediate next Para 20.6 of assessment-order wherein the AO has mentioned that he was satisfied that the assessee had concealed income and therefore penalty proceeding u/s 271(1)(c) is hereby initiated. Thus, a Page 16 of 24 Shri Vimal Todi

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

ITA 189/IND/2024[2013-14]Status: DisposedITAT Indore25 Oct 2024AY 2013-14

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

Section 132Section 153ASection 253(5)Section 269SSection 271D

section 269SS/T need to be invoked and shall accordingly be referred to JCIT (Central), Indore. He also referred immediate next Para 20.6 of assessment-order wherein the AO has mentioned that he was satisfied that the assessee had concealed income and therefore penalty proceeding u/s 271(1)(c) is hereby initiated. Thus, a Page 16 of 24 Shri Vimal Todi

SATYA NARAYAN AGRAWAL,VIDISHA vs. ACIT 4 (1), VIDISHA

In the result, appeal of assessee is partly allowed for statistical purposes

ITA 61/IND/2022[2014-15]Status: DisposedITAT Indore22 Jun 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisatya Narayan Agrawal Acit, 4(1) 25, Station Road, Ganj Bhopal Vs. Basoda, Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaxpa 1865 E Assessee By Shri Arun Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.05.2023 Date Of Pronouncement 22 .06.2023

Section 144Section 263Section 69C

196 was issued to the assessee on 28.08.2015 by the ACIT-3(1), Bhopal and duly served upon the assessee. The case was transferred to ACIT-4(1) thereafter. A notice u/s 142(1) of Income-Tax Act, 1961 alongwith questionnaire was issued to the assessee on 03.05.2016, fixing the hearing on 08.06.2016. In response to the said notice dated