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2 results for “penalty u/s 271”+ Section 144Bclear

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Key Topics

Section 2635Section 143(3)4Section 142(1)3Section 43C2Section 271(1)(b)2Section 1472Addition to Income2

TRIYUGI NARAYAN DWIWEDI,REWA vs. INCOME TAX OFFICER - WARD - 1, REWA

In the result, the appeal of the assessee is allowed

ITA 137/JAB/2024[2016-17]Status: DisposedITAT Jabalpur18 Sept 2025AY 2016-17

Bench: Shri Kul Bharatassessment Year: 2016-17 Triyugi Narayan Dwivedi V. Income Tax Officer Ward No.03, Bramhan Tola Ward-1 Dhari Khadda, Semariya Distt- Kothi Compound Becides Rewa-486001. Family Court, Rewa- 486001. Pan: Bhbpd4469B (Appellant) (Respondent) Appellant By: Ms. Apoorva Garg, Ca Shri Kng Pillai, Advocate Respondent By: Shri N.M. Prasad, Sr.Dr-1 Date Of Hearing: 17 09 2025 Date Of Pronouncement: 18 09 2025 O R D E R

For Appellant: Ms. Apoorva Garg, CAFor Respondent: Shri N.M. Prasad, Sr.DR-1
Section 142(1)Section 144Section 147Section 250Section 251Section 271(1)(b)Section 56Section 69A

271(1)(b) of the Income Tax Act 1961 (“Act”, for short) for non-compliance of notice u/s 142(1) of the Act dated 10.12.2021 and 03.02.2021. Thereafter, the Assessing Officer vide penalty order dated 21.09.2022 levied a penalty of Rs.20,000/-. Aggrieved by this order, the assessee preferred appeal before the Ld. CIT(A) who sustained the penalty

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

penalty proceedings u/s 271(1)(c) of the Act can be initiated against the assessee.” 8. Considering the above facts, it is found that the Assessing Officer had made enquiries on both the issues and satisfied with the evidence produced before him and found that no addition is required to be made. The Pr.CIT cannot propose to substitute its opinion