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5 results for “penalty u/s 271”+ Section 234Dclear

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Key Topics

Section 271(1)(c)6Section 143(2)6Penalty4Section 143(3)3Addition to Income3Section 1472Section 1532Section 234B2Section 142(1)

DCIT, CIRCLE-5(1), BHOPAL, BHOPAL vs. M P STATE TOURISM DEVELOPMENT CORPORATION LIMITED, BHOPAL

ITA 773/IND/2024[2013-14]Status: DisposedITAT Indore26 Jun 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 10Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)

234D as per rules if any. Give credit to prepaid taxes, if any, after necessary verification. (KN. SONKAR) Assistant Commissioner of Income Tax - 2(1), Bhopal Copy to the Assessee (KIM SONKAR) Assistant Commissioner of Income Tax - 2(1), Bhopal CERTIFIED Dy.Commissioner of Income Tax Circle-5(1) Bhopal 4. Thereafter, the AO passed penalty order u/s 271

DCIT-5(1), BHOPAL, BHOPAL vs. M P STATE TOURISM DEVELOPMENT CORPORATION LIMITED, BHOPAL

ITA 774/IND/2024[2014-15]Status: Disposed
2
Reopening of Assessment2
Disallowance2
ITAT Indore
26 Jun 2025
AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)

penalty imposed by AO u/s 271(1)(c). Learned Representatives agree that the underlying facts are identical in all three cases, therefore we have heard these appeals analogously and are going to dispose of by this common order for the sake of clarity, convenience and brevity. Both sides argued the facts of first appeal being ITA No. 772/Ind/2024

LILASONS BREWERIES LTD. ,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX 1 (1), BHOPAL, BHOPAL

In the result, appeals of the assessee are allowed for statistical purposes

ITA 132/IND/2023[2009-10]Status: DisposedITAT Indore05 Jan 2024AY 2009-10

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

Section 147Section 153Section 234BSection 271(1)(c)

234D is not justified. Page 2 of 6 ITANo.132 & 133/Ind/2023 Lilasons Breweries Ltd. 7.That on the facts and in the circumstances of the case, initiation of penalty proceedings u/s 271(1)(c) is not justified. 8. That the appellate craves, leave to add, to urge, to alter or to amend any of the grounds of appeal on or before

LILASONS BREWERIES LTD. ,BHOPAL vs. ASSISTANT COMMISSIONER OF INCOME TAX 1 (1), BHOPAL, BHOPAL

In the result, appeals of the assessee are allowed for statistical purposes

ITA 133/IND/2023[2010-11]Status: DisposedITAT Indore05 Jan 2024AY 2010-11

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

Section 147Section 153Section 234BSection 271(1)(c)

234D is not justified. Page 2 of 6 ITANo.132 & 133/Ind/2023 Lilasons Breweries Ltd. 7.That on the facts and in the circumstances of the case, initiation of penalty proceedings u/s 271(1)(c) is not justified. 8. That the appellate craves, leave to add, to urge, to alter or to amend any of the grounds of appeal on or before

M/S. M. LODHA IMPEX,RATLAM vs. THE ITO-1, RATLAM

In the result, the appeal of the assessee is partly allowed

ITA 185/IND/2016[2000-01]Status: DisposedITAT Indore27 Jun 2018AY 2000-01

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.

For Appellant: Shri Satiksh Solanki, DRFor Respondent: 29.05.2018
Section 119(1)(b)Section 119(2)(b)Section 142Section 143(2)Section 143(3)Section 154Section 234A

234D of the Income tax act, 1961. 6. In view of the above, huge additions of Rs. 10,29,121/- are wrong, without any basis and without looking to the facts of the case. Hence, needs to be deleted. ” -: 18 :- M.LODHA IMPEX,RATLAM. 5. Apropos ground no.1, the Ld. Counsel for the assessee submitted that