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10 results for “penalty u/s 271”+ Deductionclear

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Key Topics

Section 271C20Section 27120Section 143(3)15Section 25010Section 201(1)10Penalty9Addition to Income9Section 2638Section 154

MANESSH SHARMA ,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

In the result, all appeals filed by the assessee are allowed

ITA 103/JAB/2023[2014-15]Status: DisposedITAT Jabalpur22 Sept 2023AY 2014-15

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

u/s 271 C of the Act as same was done despite the fact that the quantum additions for non deduction of TDS have already been deleted by the CIT(A) followed by dismissal of revenue appeal by Hon'ble ITAT which clearly proves that the assessee. had not defaulted in any of TDS deduction. Accordingly Penalty

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

8
Deduction8
Section 115B7
TDS5
ITA 99/JAB/2023[2010-11]Status: DisposedITAT Jabalpur22 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

u/s 271 C of the Act as same was done despite the fact that the quantum additions for non deduction of TDS have already been deleted by the CIT(A) followed by dismissal of revenue appeal by Hon'ble ITAT which clearly proves that the assessee. had not defaulted in any of TDS deduction. Accordingly Penalty

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONR OF INCOME TAX OFFICER (TDS), BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

ITA 100/JAB/2023[2011-12]Status: DisposedITAT Jabalpur22 Sept 2023AY 2011-12

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

u/s 271 C of the Act as same was done despite the fact that the quantum additions for non deduction of TDS have already been deleted by the CIT(A) followed by dismissal of revenue appeal by Hon'ble ITAT which clearly proves that the assessee. had not defaulted in any of TDS deduction. Accordingly Penalty

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME TAX OFFICER (TDS) BHOPAL, BHOPAL

In the result, all appeals filed by the assessee are allowed

ITA 101/JAB/2023[2012-13]Status: DisposedITAT Jabalpur22 Sept 2023AY 2012-13

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

u/s 271 C of the Act as same was done despite the fact that the quantum additions for non deduction of TDS have already been deleted by the CIT(A) followed by dismissal of revenue appeal by Hon'ble ITAT which clearly proves that the assessee. had not defaulted in any of TDS deduction. Accordingly Penalty

MANESSH SHARMA,JABALPUR vs. JOINT COMMISSIONER OF INCOME OFFICER (TDS), BHOPAL

In the result, all appeals filed by the assessee are allowed

ITA 102/JAB/2023[2013-14]Status: DisposedITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

u/s 271 C of the Act as same was done despite the fact that the quantum additions for non deduction of TDS have already been deleted by the CIT(A) followed by dismissal of revenue appeal by Hon'ble ITAT which clearly proves that the assessee. had not defaulted in any of TDS deduction. Accordingly Penalty

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

ITA 42/JAB/2021[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

271(1)(b) in the body of Asstt. order or at the bottom of Asstt. order. 5. That the Penalty levied by AO at Rs. 10,000/ - and sustained by CIT(A) is liable to be deleted. 6. Any other ground that shall be prayed at the time of hearing. 4. Heard the arguments of both the parties and perused

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result appeal of the assessee is allowed

ITA 83/JAB/2019[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

271(1)(b) in the body of Asstt. order or at the bottom of Asstt. order. 5. That the Penalty levied by AO at Rs. 10,000/ - and sustained by CIT(A) is liable to be deleted. 6. Any other ground that shall be prayed at the time of hearing. 4. Heard the arguments of both the parties and perused

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SAGAR

In the result, the appeal filed by the assessee is dismissed

ITA 155/JAB/2018[2006-07]Status: DisposedITAT Jabalpur22 Sept 2023AY 2006-07

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. J.P.Tobacco Products Vs Acit, Pvt. Ltd., Patharia Phatak, Circle-Sagar. Damoh (M.P.). (Appellant) (Respondent) Pan No. Aaacj7141G Assessee By Shri G.N.Purohit, Sr.Adv. & Shri Abhijeet Shrivastava, Adv. Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 15/09/2023 Date Of Pronouncement 22/09/2023

Section 143(3)Section 271(1)(c)Section 37

u/s 271(1)(c) of the Act dated 28.06.2010 amounting to Rs.2,72,850/- for furnishing inaccurate particulars of income. On further appeal, Ld.CIT(A) upheld the penalty observing as under:- 7.1.3.DECISION:-“I have carefully considered the submission put forth including the case laws relied upon & the documents 3 | P a g e J.P.Tobacco Product Pvt.Ltd. vs ACIT furnished

GANPAT SINGH PATEL,BALAGHAT vs. ITO WARD, BALAGHAT

In the result, the appeal of the assessee is dismissed

ITA 53/JAB/2024[2014-15]Status: DisposedITAT Jabalpur28 Aug 2025AY 2014-15

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2014-15 Ganpat Singh Patel V. Ito Ward, Balaghat Prem Nagar, Balaghat H.O. Railway Station Road, Balaghat, Balaghat, 481001, Balaghat-481001. Madhya Pradesh. Pan:Aeopp9849L (Appellant) (Respondent) Appellant By: Shri Ashok Vijaywargiya, Adv Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 20 08 2025 Date Of Pronouncement: 28 08 2025 O R D E R

For Appellant: Shri Ashok Vijaywargiya, AdvFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 250Section 271(1)(c)Section 54B

deduction u/s 54B. 2. The Ld. CIT (Appeals) has erred in upholding the contested addition of Rs. 5,00,753/- due to the purported variance between the balance sheet amount and the valuation report, a discrepancy which is unsubstantiated, unwarranted, flawed, and legally infirm.". 3. In the facts and circumstances of the case the learning C.I.T. has erred in passing

PRADEEP SHARMA,SAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KATNI

The appeal of the assessee is partly allowed

ITA 4/JAB/2024[2017-18]Status: DisposedITAT Jabalpur13 Feb 2026AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 115BSection 133ASection 143(3)Section 154Section 234ASection 250Section 68

deduction in respect of any expenditure or allowance shall be allowed to the assessee under any provision of this Act in computing his income referred to in clause (a) of sub- section (1).". (C.2.1) On perusal of Section 115BBE of the Act, it is evident that this provision comes into effect only where the assessee’s income includes any income