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2 results for “penalty u/s 271”+ Section 153(2)(a)clear

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Delhi283Mumbai217Jaipur110Bangalore79Chennai66Ahmedabad50Allahabad42Raipur38Hyderabad38Chandigarh31Pune24Indore24Kolkata21Nagpur13Rajkot13Panaji13Lucknow12Guwahati10Surat8Dehradun4Visakhapatnam4Cuttack3Jabalpur2Amritsar2Patna1Agra1

Key Topics

Section 2506Section 1476Section 271(1)(c)6Section 1444Section 251(1)(a)2Section 69A2Section 44A2Cash Deposit2Penalty

DINESH JAT,SAGAR vs. CIT (A), SAGAR

ITA 195/JAB/2025[2013-2014]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-2014

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Jaiswal Sancheti, C.AFor Respondent: Shri. N.M. Prasad, Sr. DR
Section 144Section 147Section 250Section 251(1)(a)Section 271(1)(c)Section 44ASection 69A

u/s 271(1)(c) is unsustainable in law and facts. 2. Penalty Confirmed Without Establishing Concealment or Inaccurate Particulars The Hon'ble CIT(A) erred in confirming the penalty under section 271(1)(c) without demonstrating that the appellant had either concealed income or furnished inaccurate particulars thereof. The appellant had no willful intent or knowledge

2
Reassessment2
Reopening of Assessment2
Addition to Income2

DINESH JAT,SAGAR vs. CIT(A), NFAC

ITA 196/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Jaiswal Sancheti, C.AFor Respondent: Shri. N.M. Prasad, Sr. DR
Section 144Section 147Section 250Section 251(1)(a)Section 271(1)(c)Section 44ASection 69A

u/s 271(1)(c) is unsustainable in law and facts. 2. Penalty Confirmed Without Establishing Concealment or Inaccurate Particulars The Hon'ble CIT(A) erred in confirming the penalty under section 271(1)(c) without demonstrating that the appellant had either concealed income or furnished inaccurate particulars thereof. The appellant had no willful intent or knowledge