Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 153C(1)(a)clear

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Section 271(1)(c)6 Section 153C2 Section 143(3)2 Penalty2 Addition to Income2

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

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

In the result, the appeal of the assesse is allowed