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9 results for “penalty u/s 271”+ Disallowanceclear

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Key Topics

Section 143(3)17Section 26313Section 271(1)(c)13Section 271(1)(b)9Section 142(1)8Addition to Income7Penalty7Section 1485Disallowance5

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

disallowance. A.O. further proceeded to assess the same income as determined in regular assessment framed u/s 143(3) of the Act. 7. Any other ground that shall be prayed at the time of hearing. 3. The assesse has raised the following grounds of appeal in ITA No. 42/Jab/2021 are as under:- 1. That the levy of Penalty u/s 271

Section 2504
Section 1473
Deduction3

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

disallowance. A.O. further proceeded to assess the same income as determined in regular assessment framed u/s 143(3) of the Act. 7. Any other ground that shall be prayed at the time of hearing. 3. The assesse has raised the following grounds of appeal in ITA No. 42/Jab/2021 are as under:- 1. That the levy of Penalty u/s 271

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

disallowance upheld by the Tribunal, the AO issued show cause notice for levy of penalty. The submission filed by the assessee were not found satisfactory therefore, he levied penalty by way of order u/s 271

CHHAYA MASURKAR,BALAGHAT vs. NFAC, ITO BALAGHAT, BALAGHAT

In the result, the appeal of the assessee is dismissed

ITA 61/JAB/2024[2013-14]Status: DisposedITAT Jabalpur26 Aug 2025AY 2013-14

Bench: Shri Anadee Nath Misshrachhaya Masurkar V. National Faceless Appeal 1, Ward No. 9, Ram Mandir Center (Nfac) Road, Katangi, Balaghat (Mp)- Delhi (Jurisdiction Officer, 481445. Income Tax Officer, Balaghat (Mp)-110001. Pan:Cakpm8662A (Appellant) (Respondent) Appellant By: Shri Vijay Bagrecha, Ca Respondent By: Shri Alok Bhura, Sr. Cit(Dr) O R D E R (A) The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac)- Delhi, Dated 23.02.2024 For The Assessment Year 2013-14. The Grounds Of Appeal Of The Assessee Are As Under: -

For Appellant: Shri Vijay Bagrecha, CAFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 143(3)Section 250Section 271(1)(c)Section 50CSection 69A

disallowing condonation of filling appeal application. ., The order passed by Ld. CIT (A) NFAC under section 250 of the IT Act 1961 is bad in law on facts and liable to be quashed. 4. The Ld. CIT(A)-NFAC has erred on facts and in law in conforming levy of penalty of Rs. 5,45,849/- under section 271

RAJ KUMAR KHATIK,SAGAR vs. INCOME TAX OFFICER WARD 3, SAGAR, SAGAR

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

ITA 13/JAB/2022[2010-11]Status: DisposedITAT Jabalpur20 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadaleraj Kumar Khatik, Vs Ito, Fresh Vegetable Commission Ward-3, Sagar Agent, Sabji Mandi, Sagar, Madhya Pradesh-470002. (Appellant) (Respondent) Pan No. Cefpk7387R Assessee By Shri Dhiraj Ghai, Fca Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 12/09/2023 Date Of Pronouncement 20/09/2023

Section 142(1)Section 147Section 271(1)(b)Section 271(1)(c)

u/s 271(1)(c) of the Act, also remained non-complied and therefore, the AO levied penalty of Rs.10,000/- vide his order dated 18.05.2018. Before Ld.CIT(A), the assessee submitted that on the date of hearing, the assessee attended the office of the AO and remained throughout the day but the AO was not available in the office

ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-CHHINDWARA, CHHINDWARA vs. SHRI SHEVENDRA SINGH PARIHAR, BALAGHAT

In the result, the appeal of the Revenue is dismissed

ITA 91/JAB/2019[2011-12]Status: HeardITAT Jabalpur01 Dec 2023AY 2011-12

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

penalty proceedings u/s 271(c) of I.T. Act is initiated separately.” I.T.A. No.91/Jab/2019 C.O.No.01/Jab/2020 5 Assessment Year:2011-12 5. The learned CIT(A), while restricting the addition at the rate of 10% out of the expenses, held as under: “Ground No. 4 & 5:- Through these grounds of appeal the appellant has challenged the addition

BASANT GROVER,JABALPUR vs. INCOME TAX OFFICER WARD 2(3), JABALPUR

In the result, the appeal filed by the assessee is allowed partly for statistical purposes

ITA 93/JAB/2022[2013-14]Status: DisposedITAT Jabalpur20 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalebasant Grover, Vs Ito, 245/2, Behind Ashoka Ward-2(3), Apartment, Madanmahal, Jabalpur. Jabalpur-482002 (M.P.) (Appellant) (Respondent) Pan No. Adbpg3734F Assessee By None Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 13/09/2023 Date Of Pronouncement 20/09/2023

Section 250Section 271(1)(c)Section 54Section 68

Penalty proceedings u/s 271(1)(c). The capital gain since already calculated in excess with Rs. 6,13,000/-,and adding the same again u/s 68, would be taking same income twice; hence unjustified and bad in law. 5. Under the facts and circumstances of the case, Ld. Rs 12,55,692 CIT(A) NFAC erred in confirming addition

AMBIKA CHARAN DIXIT,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX , JABALPUR

In the result, the appeal is allowed

ITA 37/JAB/2022[2015-16]Status: DisposedITAT Jabalpur24 Nov 2023AY 2015-16

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 143(3)Section 263Section 43C

disallowed the expenses respectively. The learned Pr. CIT is of the opinion that the Assessing Officer did not enquire about the genuineness of the transactions made with Nemi Kochar and also failed to obtain copy of agreement in support of determining the Fair Market Value of the property u/s 43CA of the Act in the financial year

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

disallowance of 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