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2 results for “penalty u/s 271”+ Revision u/s 263clear

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Key Topics

Section 1548Section 115B7Section 143(3)6Section 2503Section 56(2)(vii)2Addition to Income2

SALEEM AHMED KHAN, BOON ELECTRONIC, CORPORATION MARKET NAUDARA BRIDGE,JABALPUR,JABALPUR vs. INCOME TAX OFFICER , WARD 2(1) , JABALPUR, JABALPUR

In the result, the appeal in ITA No 88/Jab/2022 is not maintainable, ITA

ITA 88/JAB/2022[2014-15]Status: DisposedITAT Jabalpur14 Sept 2023AY 2014-15
For Appellant: Shri H.S Modh, Advocate,ARFor Respondent: Shri.Rajesh Kumar Gupta, CIT-DR
Section 143(2)Section 143(3)Section 56(2)(vii)

revision order U/sec263 of the Act dated 27-02- 2019. In compliance to the directions of the Pr. CIT, the AO has issued notice u/s 143(2) of the Act and notice U/sec142(1) of the Act on 03.05.2019,03.09.2019 11.09.2019 and 01.10.2019. Finally the assessee has filed the detailed submissions explaining that the property was purchased

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

263 (and Section 264) of I.T. Act. Thus, the order passed by the AO u/s 154 of I.T. Act in revising the assessment order by invoking Section 115BBE of I.T. Act; is an order passed without lawful authorities. At this stage, it is not necessary to express a view whether, on merits, it was a fit case for applying