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5 results for “penalty u/s 271”+ Section 131clear

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Key Topics

Section 1548Section 115B7Section 253(3)4Section 1474Section 271(1)(c)4Section 143(3)4Penalty4Limitation/Time-bar4Condonation of Delay

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

penalty proceedings u/s 271(1)(c) may not be initiated in respect of such investment, however, he has not issued any show-cause for invoking provisions of section 69 of the Act or has called for any explanation of the assessee regarding the nature and source of such investment. In fact, the assessment order so passed by the Assessing officer

4
Section 2503

BASANT LAL GUPTA,SIDHI vs. INCOME TAX OFFICER WARD-1, , REWA

In the result, ITA. No. 129/JAB/2024 & ITA

ITA 129/JAB/2024[2010-11]Status: DisposedITAT Jabalpur06 Mar 2026AY 2010-11

Bench: Shri Anadee Nath Misshra

Section 147Section 253(3)Section 271(1)(c)

131 & 132/JAB/2024 Assessment Year:2010-11 Basant Lal Gupta Vs. Income Tax Officer Ward-1, M/s. Basant Traders Churhat, Distt- Rewa Sidhi, Madhya Pradesh-486771. Income Tax Office Kothi PAN:AOMPG8305E Compound Becides Family Court, Rewa-486001. (Appellant) (Respondent) Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri N. M. Prasad

BASANT LAL GUPTA,SIDHI vs. INCOME TAX OFFICER WARD 1 , REWA

In the result, ITA. No. 129/JAB/2024 & ITA

ITA 130/JAB/2024[2010-11]Status: DisposedITAT Jabalpur06 Mar 2026AY 2010-11

Bench: Shri Anadee Nath Misshra

Section 147Section 253(3)Section 271(1)(c)

131 & 132/JAB/2024 Assessment Year:2010-11 Basant Lal Gupta Vs. Income Tax Officer Ward-1, M/s. Basant Traders Churhat, Distt- Rewa Sidhi, Madhya Pradesh-486771. Income Tax Office Kothi PAN:AOMPG8305E Compound Becides Family Court, Rewa-486001. (Appellant) (Respondent) Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri N. M. Prasad

BASANT LAL GUPTA,SIDHI vs. INCOME TAX OFFICER WARD 1 , REWA

In the result, ITA. No. 129/JAB/2024 & ITA

ITA 131/JAB/2024[2010-11]Status: DisposedITAT Jabalpur06 Mar 2026AY 2010-11

Bench: Shri Anadee Nath Misshra

Section 147Section 253(3)Section 271(1)(c)

131 & 132/JAB/2024 Assessment Year:2010-11 Basant Lal Gupta Vs. Income Tax Officer Ward-1, M/s. Basant Traders Churhat, Distt- Rewa Sidhi, Madhya Pradesh-486771. Income Tax Office Kothi PAN:AOMPG8305E Compound Becides Family Court, Rewa-486001. (Appellant) (Respondent) Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri N. M. Prasad

BASANT LAL GUPTA,SIDHI vs. INCOME TAX OFFICER WARD 1 , REWA

In the result, ITA. No. 129/JAB/2024 & ITA

ITA 132/JAB/2024[2010-11]Status: DisposedITAT Jabalpur06 Mar 2026AY 2010-11

Bench: Shri Anadee Nath Misshra

Section 147Section 253(3)Section 271(1)(c)

131 & 132/JAB/2024 Assessment Year:2010-11 Basant Lal Gupta Vs. Income Tax Officer Ward-1, M/s. Basant Traders Churhat, Distt- Rewa Sidhi, Madhya Pradesh-486771. Income Tax Office Kothi PAN:AOMPG8305E Compound Becides Family Court, Rewa-486001. (Appellant) (Respondent) Appellant by Shri Sapan Usrethe, Advocate Respondent by Shri N. M. Prasad