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4 results for “section 68”+ Section 271Fclear

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Key Topics

Section 1485Section 271D5Section 269S5Section 1474Section 143(3)3Section 2532Section 2502Section 1442Reassessment2Penalty

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

2

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

TEJU PARVAT,SANVER vs. ITO-1(1), INDORE

Appeal of the assessee is allowed for statistical purpose

ITA 635/IND/2024[2015-16]Status: DisposedITAT Indore22 Apr 2025AY 2015-16
Section 139(1)Section 144Section 147Section 148Section 2(14)Section 250Section 253Section 271(1)(c)

Section 2(14) of the Act therefore\nconsideration amount realised supra were exempted from tax\npurview. A google map and a certificate from Patwari was placed\non record but no valid return of income was filed.\n2.4 The Ld. Assessing Officer on page 4 of the assessment order\nhas observed as follows:-\n“4. Submission filed by the assessee

ILIYAS,KHARGONE vs. INCOME TAX OFFICER, DELHI

Appeal of the assessee is allowed for statistical purpose

ITA 445/IND/2024[2013-2014]Status: DisposedITAT Indore22 Apr 2025AY 2013-2014

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshiiliyas, Nfac, बनाम/ 56, Khargone Road Bedia, Delhi Vs. Khargone

Section 05Section 07Section 142(1)Section 143(2)Section 144Section 147Section 148Section 24Section 250Section 253

Section 147 r.w.s. 144B of the Act. The aforesaid assessment order of Ld. A.O is hereinafter referred to as the “Impugned Assessment Order”. Page 2 of 12 Iliyas ITA No. 445/Ind/2024 - A.Y.2013-14 2.2 That the department of Income Tax had a credible information from insight portal and so also an investigation report of Dy. Director, Investigation of the Income