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3 results for “penalty u/s 271”+ Section 153Cclear

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Key Topics

Section 271(1)(c)14Section 271A10Section 153C3Penalty3Section 143(3)2Addition to Income2

INCOME TAX OFFICER,WARD-1 , REWA vs. BHANU PRATAP SINGH, REWA

In the result, appeal of the Revenue and cross objection of the assessee are dismissed

ITA 47/JAB/2017[2007-08]Status: DisposedITAT Jabalpur04 Apr 2019AY 2007-08

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2007-08 Income Tax Officer V. Bhanu Pratap Singh Ward 1 Nirmal Chhaya Khutehi Rewa Rewa Tan/Pan:Avpps0806G (Appellant) (Respondent) C.O. No.10/Jab/2017 [In Ita No.47/Jab/2017] Assessment Year:2007-08 Bhanu Pratap Singh V. Income Tax Officer Nirmal Chhaya Khutehi Ward 1 Rewa Rewa Tan/Pan:Avpps0806G (Cross Objector) (Respondent)

For Respondent: Shri P. D. Chougale, D.R
Section 132Section 153Section 153CSection 154Section 271(1)(c)Section 271A

penalty proceedings were initiated u/s 271(1)(c) for furnishing inaccurate particulars of income and concealment of income. 4. It is borne out from the record that the assessment under section 153C

M/S SHRI KALYANIKA INFRA ,JABALPUR vs. D.C.I.T.,, JABALPUR

In the result, the appeal of the assesse is allowed

ITA 24/JAB/2021[2014-2015]Status: DisposedITAT Jabalpur30 Nov 2023AY 2014-2015

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Pavan Ved, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT- DR
Section 143(3)Section 153CSection 271(1)(c)

section 271(1)(c) the penalty was being levied that is whether it was for furnishing inaccurate particulars of income or for concealment of income etc. 3. The Ld. CIT(A) was not justified and had no authority to ignore binding decision of Hon'ble MP HC in the case of PCIT Vs. Kulwant singh Bhatia

M/S TARUN DEVCON ,JABALPUR vs. D.C.I.T.,, JABALPUR

In the result, the appeal of the assesse is allowed

ITA 23/JAB/2021[2014-2015]Status: DisposedITAT Jabalpur30 Nov 2023AY 2014-2015

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Pavan Ved, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT- DR
Section 143(3)Section 153CSection 271(1)(c)

section 271(1)(c) the penalty was being levied that is whether it was for furnishing inaccurate particulars of income or for concealment of income etc. 3. The Ld. CIT(A) was not justified and had no authority to ignore binding decision of Hon'ble MP HC in the case of PCIT Vs. Kulwant singh Bhatia