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16 results for “penalty u/s 271”+ Section 364clear

Sorted by relevance

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Key Topics

Section 271D21Section 143(3)17Addition to Income13Penalty12Section 271(1)(c)9Section 271E6Section 143(2)6Section 54B6Disallowance

LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 441/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

5
Section 115B4
Section 1474
Search & Seizure3
ITA 405/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

ITA 442/IND/2015[2006-07]Status: DisposedITAT Indore26 Nov 2020AY 2006-07

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

Section 234ASection 234BSection 234CSection 271(1)(c)

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

SHRI UMAKANT SHARMA,JHABUA vs. THE JCIT , RATLAM

In the result, appeal for A

ITA 365/IND/2022[2009-10]Status: DisposedITAT Indore19 Jul 2023AY 2009-10

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

Section 143(3)Section 269SSection 271DSection 271E

364 to 366/Ind/2022 (Assessment Years:2008-09 & 2009-10) Shri Umakant Sharma JCIT 24, Mig Housing Board Ratlam Vs. Colony Jhabua (Appellant / Assessee) (Respondent/ Revenue) PAN: AUNPS 2481 G Assessee by Shri Ram Gilda AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 10.05.2023 Date of Pronouncement 19.07.2023 O R D E R Per Vijay

SHRI UMAKANT SHARMA,JHABUA vs. THE JCIT , RATLAM

In the result, appeal for A

ITA 364/IND/2022[2008-09]Status: DisposedITAT Indore19 Jul 2023AY 2008-09

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

Section 143(3)Section 269SSection 271DSection 271E

364 to 366/Ind/2022 (Assessment Years:2008-09 & 2009-10) Shri Umakant Sharma JCIT 24, Mig Housing Board Ratlam Vs. Colony Jhabua (Appellant / Assessee) (Respondent/ Revenue) PAN: AUNPS 2481 G Assessee by Shri Ram Gilda AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 10.05.2023 Date of Pronouncement 19.07.2023 O R D E R Per Vijay

SHRI UMAKANT SHARMA,JHABUA vs. THE JCIT , RATLAM

In the result, appeal for A

ITA 366/IND/2022[2009-10]Status: DisposedITAT Indore19 Jul 2023AY 2009-10

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

Section 143(3)Section 269SSection 271DSection 271E

364 to 366/Ind/2022 (Assessment Years:2008-09 & 2009-10) Shri Umakant Sharma JCIT 24, Mig Housing Board Ratlam Vs. Colony Jhabua (Appellant / Assessee) (Respondent/ Revenue) PAN: AUNPS 2481 G Assessee by Shri Ram Gilda AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 10.05.2023 Date of Pronouncement 19.07.2023 O R D E R Per Vijay

SHRI VIRENDRA SINGH THAKUR,INDORE vs. THE ACIT 3(1), INDORE

In the result, all these cross appeals i

ITA 29/IND/2017[2012-13]Status: DisposedITAT Indore08 May 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q Assessment Year: 2012-13 Dcit-3(1) Shri Virendra Singh Thakur Indore 125/126, Patnipura, Indore बनाम/ Vs. M.P. (Revenue) (Respondent) Pan:Agops3983Q Assessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q

Section 143(2)Section 143(3)Section 271(1)(c)Section 54B

Penalty also levied u/s 271(1)(c) of the for A.Y. 2012-13 which is under appeal before us. 4. We first take up cross appeal for A.Y. 2012-13 wherein following grounds of appeal have been raised by the assessee and Revenue: ITANo.28/Ind/2017 by Assessee 1.That the Ld. CIT(A) erred and confirmed the action of assessing officer

THE DCIT-3(1), INDORE vs. SHRI VIRENDRA SINGH THAKUR, INDORE

In the result, all these cross appeals i

ITA 53/IND/2017[2012-13]Status: DisposedITAT Indore08 May 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q Assessment Year: 2012-13 Dcit-3(1) Shri Virendra Singh Thakur Indore 125/126, Patnipura, Indore बनाम/ Vs. M.P. (Revenue) (Respondent) Pan:Agops3983Q Assessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q

Section 143(2)Section 143(3)Section 271(1)(c)Section 54B

Penalty also levied u/s 271(1)(c) of the for A.Y. 2012-13 which is under appeal before us. 4. We first take up cross appeal for A.Y. 2012-13 wherein following grounds of appeal have been raised by the assessee and Revenue: ITANo.28/Ind/2017 by Assessee 1.That the Ld. CIT(A) erred and confirmed the action of assessing officer

SHRI VIRENDRA SINGH THAKUR,INDORE vs. THE ACIT 3(1), INDORE

In the result, all these cross appeals i

ITA 262/IND/2017[2013-14]Status: DisposedITAT Indore08 May 2019AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q Assessment Year: 2012-13 Dcit-3(1) Shri Virendra Singh Thakur Indore 125/126, Patnipura, Indore बनाम/ Vs. M.P. (Revenue) (Respondent) Pan:Agops3983Q Assessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q

Section 143(2)Section 143(3)Section 271(1)(c)Section 54B

Penalty also levied u/s 271(1)(c) of the for A.Y. 2012-13 which is under appeal before us. 4. We first take up cross appeal for A.Y. 2012-13 wherein following grounds of appeal have been raised by the assessee and Revenue: ITANo.28/Ind/2017 by Assessee 1.That the Ld. CIT(A) erred and confirmed the action of assessing officer

SHRI VIRENDRA SINGH THAKUR,INDORE vs. THE ACIT 3(1), INDORE

In the result, all these cross appeals i

ITA 28/IND/2017[2012-13]Status: DisposedITAT Indore08 May 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q Assessment Year: 2012-13 Dcit-3(1) Shri Virendra Singh Thakur Indore 125/126, Patnipura, Indore बनाम/ Vs. M.P. (Revenue) (Respondent) Pan:Agops3983Q Assessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q

Section 143(2)Section 143(3)Section 271(1)(c)Section 54B

Penalty also levied u/s 271(1)(c) of the for A.Y. 2012-13 which is under appeal before us. 4. We first take up cross appeal for A.Y. 2012-13 wherein following grounds of appeal have been raised by the assessee and Revenue: ITANo.28/Ind/2017 by Assessee 1.That the Ld. CIT(A) erred and confirmed the action of assessing officer

THE DCIT-3(1), INDORE vs. SHRI VIRENDRA SINGH THAKUR, INDORE

In the result, all these cross appeals i

ITA 52/IND/2017[2012-13]Status: DisposedITAT Indore08 May 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q Assessment Year: 2012-13 Dcit-3(1) Shri Virendra Singh Thakur Indore 125/126, Patnipura, Indore बनाम/ Vs. M.P. (Revenue) (Respondent) Pan:Agops3983Q Assessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q

Section 143(2)Section 143(3)Section 271(1)(c)Section 54B

Penalty also levied u/s 271(1)(c) of the for A.Y. 2012-13 which is under appeal before us. 4. We first take up cross appeal for A.Y. 2012-13 wherein following grounds of appeal have been raised by the assessee and Revenue: ITANo.28/Ind/2017 by Assessee 1.That the Ld. CIT(A) erred and confirmed the action of assessing officer

THE DCIT-3(1), INDORE vs. SHRI VIRENDRA SINGH THAKUR, INDORE

In the result, all these cross appeals i

ITA 253/IND/2017[2013-14]Status: DisposedITAT Indore08 May 2019AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q Assessment Year: 2012-13 Dcit-3(1) Shri Virendra Singh Thakur Indore 125/126, Patnipura, Indore बनाम/ Vs. M.P. (Revenue) (Respondent) Pan:Agops3983Q Assessment Year: 2012-13 Shri Virendra Singh Thakur Acit, 3(1) 125/126, Patnipura, Indore बनाम/ M.P. Indore Vs. (Appellant) (Revenue) Pan:Agops3983Q

Section 143(2)Section 143(3)Section 271(1)(c)Section 54B

Penalty also levied u/s 271(1)(c) of the for A.Y. 2012-13 which is under appeal before us. 4. We first take up cross appeal for A.Y. 2012-13 wherein following grounds of appeal have been raised by the assessee and Revenue: ITANo.28/Ind/2017 by Assessee 1.That the Ld. CIT(A) erred and confirmed the action of assessing officer

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

penalty proceedings uls 271(1)(c) of the I..T. Act are initiated separately. 11. Per contra ld. Counsel for the assessee vehemently argued referring to the following written submissions:- Mayank Welfare society ITANos.232 & 776/Ind/2018/17 The facts of the case are that the appellant is a society which was established on 04.12.1996 basically for development of downtrodden/poor people of society

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

penalty proceedings uls 271(1)(c) of the I..T. Act are initiated separately. 11. Per contra ld. Counsel for the assessee vehemently argued referring to the following written submissions:- Mayank Welfare society ITANos.232 & 776/Ind/2018/17 The facts of the case are that the appellant is a society which was established on 04.12.1996 basically for development of downtrodden/poor people of society

DCIT 1(1), INDORE vs. M/S ALPHA LABORITIES PVT. LTD., INDORE

In the result, both the captioned appeals of the Revenue are dismissed

ITA 548/IND/2018[2010-11]Status: DisposedITAT Indore21 Feb 2022AY 2010-11

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyanivirtual Hearing

Section 143(3)Section 147

Penalty proceedings u/s 271(1)(c) is also hereby initiated on this issue for furnishing of inaccurate particular and concealment of income.” 8. The Ld. CIT(A) has deleted the disallowance vide Para No. 4.3.1 to 4.3.8 of his order, by observing as under: “4.3.1 I have gone through the assessment order and also seen the submission of appellant. Appellant

DCIT1(1) , INDORE vs. M/S ALPHA LABORITIES PVT. LTD., INDORE

In the result, both the captioned appeals of the Revenue are dismissed

ITA 547/IND/2018[2009-10]Status: DisposedITAT Indore21 Feb 2022AY 2009-10

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyanivirtual Hearing

Section 143(3)Section 147

Penalty proceedings u/s 271(1)(c) is also hereby initiated on this issue for furnishing of inaccurate particular and concealment of income.” 8. The Ld. CIT(A) has deleted the disallowance vide Para No. 4.3.1 to 4.3.8 of his order, by observing as under: “4.3.1 I have gone through the assessment order and also seen the submission of appellant. Appellant