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2 results for “section 68”+ Section 271Cclear

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Key Topics

Section 271D5Section 269S5Section 143(3)3Section 682

INCOME TAX OFFICER- 2(1), UJJAIN vs. SMT. SAROJ THAKUR, UJJAIN

In the result appeal of the revenue is allowed

ITA 539/IND/2018[2013-14]Status: DisposedITAT Indore16 Feb 2021AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2013-14

Section 142(1)Section 143(3)Section 269SSection 271DSection 273B

68 of the Act. However since the loans were taken in cash penalty u/s 271D of the Act was initiated and subsequently levied for the contravention of provisions of section 269SS of the Act. 12. The penalty u/s 271D of the Act is attracted if the assessee fails to comply with the provisions of Section 269SS

BARKHA KHANDELWAL,AGGRIEVED ASSESSEE,INDORE vs. INCOME TAX OFFICER-3(1),INDORE, INDORE

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

ITA 85/IND/2024[2012-13]Status: DisposedITAT Indore20 Sept 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Barkha Khandelwal Ito -3(1) Aggrieved Assesse Indore 1108, Pinnacle D Dreams, Tower -1 Vs. Near Bhawan Prominent School Pipliyakumar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Ajnpk4150B Assessee By Shri Rakesh Gupta, Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 12.09.2024 Date Of Pronouncement 20 .09.2024

Section 143(3)Section 147Section 234ASection 68

68, is bad in law and against the facts and circumstances of the case and the same is not sustainable on various legal and factual grounds. Page 3 of 13 ITANo.85/Ind/2024 Barkha Khandelwal 13. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not reversing the action