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7 results for “penalty u/s 271”+ Section 57clear

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Key Topics

Section 143(3)9Section 271D5Section 132(1)4Section 131(1)(d)4Search & Seizure4Penalty3Section 271(1)(c)2Cash Deposit2Addition to Income

INCOME TAX OFFICER, WARD 1(3), JABALPUR vs. SHRI SUDHIR KUMAR RAWAT, JABALPUR

ITA 63/JAB/2019[2010-11]Status: DisposedITAT Jabalpur23 Jun 2022AY 2010-11

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Sapan Usrethe, Advocate &For Respondent: Shri Ravi Mehrotra, Sr. DR
Section 269Section 269SSection 271D

section (provision of law), as long as the authority has the power in exercise of which the relevant judicial action has been taken, would not defeat the same. This, however, is not the case here. That, for instance, would be the case where the assessee had indeed received cash from or on behalf of his wife, attracting a penalty u/s

SHRI MANOJ KUMAR BAN SHYAM BAND,JABALPUR vs. INCOME TAX OFFICER, JABALPUR

ITA 98/JAB/2013[2007-08]Status: Disposed
2
ITAT Jabalpur
14 Mar 2018
AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita Nos. 98 & 99/Jab/2013 "" " " " " " "  / Assessment Year : 2007-08   Shri Manoj Kumar Ben, Income Tax Officer, Shri Shyam Band, Near Vs Ward 1 (1), Lordganj Thana, Jabalpur Jabalpur Pan : Agopb 2241 C / (Appellant) / (Respondent)         Assessee By : Sh. M.M. Nema, Adv. Revenue By : Sh. P.D. Chougule, Dr $ %&'/Date Of Hearing : 12/03/2018 ! "# $ %&' /Date Of Pronouncement: 14/03/2018 ()*+ "# .//O R D E R , - Per Kul Bharat:-

For Appellant: Sh. M.M. Nema, AdvFor Respondent: Sh. P.D. Chougule, DR
Section 143(3)Section 271(1)(c)Section 68Section 69

penalty u/s 271(1)(c) on peak cash credit fund of Rs.8,57,521/- of quantum sustained on account of addition made by the Assessing Officer under Section

JITENDRA PRATAP SINGH BAGRI,SATNA vs. INCOME TAX OFFICER , WARD , , SATNA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 31/JAB/2023[2011-12]Status: DisposedITAT Jabalpur15 Sept 2023AY 2011-12
For Appellant: Shri Sapan Usrethe, Adv.ARFor Respondent: Shri Shiv Kumar.Sr.-DR
Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 234BSection 250Section 271(1)(c)

u/s 143(3)r.w.s147 and 250 of the Act. The assessee has raised fallowing grounds of appeal are as under: 1. On the facts and in the circumstances of the case, the orders passed by the lower authorities under sec. 143(3) read with section 147 and under sec. 250 of the Income

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S SHOBHA MINERALS (DHAMKI), JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 78/JAB/2018[2015-16]Status: DisposedITAT Jabalpur24 Feb 2020AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

u/s. 132(4) of Sh. Ghanshyam Patel, Mining Manager, dated 17/10/2014 and Sh. Nitin Sharma (NS)(during search & seizure on Samdariya Group (SG) in May, 2013). Sh. Ghanshyam Patel, in answer to Questions 11, 12, and 16, admitted to multiple (3 - 4) trips on a single transit-pass (TP), justifying the non-recording of the weight on the TP dated

M/S SHOBHA MINERALS (DHAMKI),JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE, JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 52/JAB/2018[2015-16 (Quarter: 2)]Status: DisposedITAT Jabalpur24 Feb 2020

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

u/s. 132(4) of Sh. Ghanshyam Patel, Mining Manager, dated 17/10/2014 and Sh. Nitin Sharma (NS)(during search & seizure on Samdariya Group (SG) in May, 2013). Sh. Ghanshyam Patel, in answer to Questions 11, 12, and 16, admitted to multiple (3 - 4) trips on a single transit-pass (TP), justifying the non-recording of the weight on the TP dated

M/S SHOBHA MINERALS (KEVLARI),JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX - CENTRAL CIRCLE, JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 51/JAB/2018[2015-16]Status: DisposedITAT Jabalpur24 Feb 2020AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

u/s. 132(4) of Sh. Ghanshyam Patel, Mining Manager, dated 17/10/2014 and Sh. Nitin Sharma (NS)(during search & seizure on Samdariya Group (SG) in May, 2013). Sh. Ghanshyam Patel, in answer to Questions 11, 12, and 16, admitted to multiple (3 - 4) trips on a single transit-pass (TP), justifying the non-recording of the weight on the TP dated

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR vs. M/S SHOBHA MINERALS (KEVLARI), JABALPUR

In the result, appeals of the assessees are allowed and the Revenue’s appeals are dismissed

ITA 77/JAB/2018[2015-16]Status: DisposedITAT Jabalpur24 Feb 2020AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year:2015-16 M/S. Shobha Minerals (Kevlari) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abifs 4245A] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Kevlari) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abifs 4245A] (Appellant) (Respondent) Assessment Year:2015-16 M/S. Shobha Minerals (Dhamki) Vs. Asst. Cit, 765 Near Anand Talkies, Central Circle, Napier Town, Jabalpur Jabalpur [Pan: Abmfs5899N] Assessment Year:2015-16 Asst. Cit(Central), Vs. M/S. Shobha Minerals (Dhamki) Jabalpur 765 Near Anand Talkies, Napier Town, Jabalpur [Pan: Abmfs 5899N] (Appellant) (Respondent)

Section 131(1)(d)Section 132(1)Section 143(3)

u/s. 132(4) of Sh. Ghanshyam Patel, Mining Manager, dated 17/10/2014 and Sh. Nitin Sharma (NS)(during search & seizure on Samdariya Group (SG) in May, 2013). Sh. Ghanshyam Patel, in answer to Questions 11, 12, and 16, admitted to multiple (3 - 4) trips on a single transit-pass (TP), justifying the non-recording of the weight on the TP dated