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4 results for “penalty u/s 271”+ Section 80Cclear

Sorted by relevance

Jaipur40Delhi37Mumbai15Visakhapatnam11Amritsar10Hyderabad5Indore4Ahmedabad4Kolkata4Lucknow4Raipur3Pune3Nagpur2Bangalore1Allahabad1Agra1Cochin1

Key Topics

Section 1486Section 1474Section 143(2)4Section 271(1)(c)4Section 54B4Penalty4Addition to Income4Section 2532Section 2502

LATE SHRI RAMANAND TAPARIA TH/LH CHANDA DEVI TAPARIA,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

Appeal of the assessee is allowed for statistical\npurpose

ITA 261/IND/2025[2014-15]Status: DisposedITAT Indore21 Nov 2025AY 2014-15
Section 142(1)Section 143(2)Section 147Section 148Section 250Section 253Section 271(1)(c)

Penalty proceedings u/s 271(1)(c) is also\ninitiated separately for concealment of particulars of\nincome as mentioned above\".\nFurther an addition of Rs.2,30,820 of STCG was also made to\nincome which was Shown as NIL in ROI. It may be noted that the\nappellant has accepted the said addition and same has not been\nagitated before

Section 142(1)2
Short Term Capital Gains2
Unexplained Investment2

LATE SHRI RAMANAND TAPARIA TH/LH CHANDADEVI TAPARIA ,INDORE vs. NATIONAL FACELESS ASSESSMENT CENTREQ, DELHI

Appeal of the assessee is allowed for statistical\npurpose

ITA 262/IND/2025[2013-14]Status: DisposedITAT Indore21 Nov 2025AY 2013-14
Section 142(1)Section 143(2)Section 147Section 148Section 250Section 253Section 271(1)(c)

Penalty proceedings u/s 271(1)(c) is also\ninitiated separately for concealment of particulars of\nincome as mentioned above\".\nFurther an addition of Rs.2,30,820 of STCG was also made to\nincome which was Shown as NIL in ROI. It may be noted that the\nappellant has accepted the said addition and same has not been\nagitated before

SHRI PRABHAT SOJATIA,INDORE vs. THE ACIT 2(1), INDORE

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

ITA 310/IND/2015[2010-11]Status: DisposedITAT Indore23 Oct 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(2)Section 234BSection 271(1)(c)Section 50CSection 54BSection 68

penalty u/s 271(1)(c). 13. The Ld. CIT(A) is not justified in maintaining charging of interest u/s 234B and 234C. 2. Case of the assessee was selected by Computer Assisted Scrutiny Selection (CASS) for scrutiny assessment. The assessment proceedings were initiated by issuing notice u/s 143(2) of the Income Tax Act, 1961 (hereinafter called

SHRI SUNIL SOJATIA,INDORE vs. THE ACIT CIRCLE -2(1), INDORE

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

ITA 312/IND/2015[2010-11]Status: DisposedITAT Indore23 Oct 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(2)Section 234BSection 271(1)(c)Section 50CSection 54BSection 68

penalty u/s 271(1)(c). 13. The Ld. CIT(A) is not justified in maintaining charging of interest u/s 234B and 234C. 2. Case of the assessee was selected by Computer Assisted Scrutiny Selection (CASS) for scrutiny assessment. The assessment proceedings were initiated by issuing notice u/s 143(2) of the Income Tax Act, 1961 (hereinafter called