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5 results for “reassessment”+ Section 271(1)(b)clear

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Key Topics

Section 143(3)19Section 271(1)(c)9Section 2638Penalty5Reassessment5Section 1484Section 271(1)(b)4Section 142(1)4Addition to Income4Section 147

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, the Revenue's appeal is dismissed as not maintainable

ITA 251/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Feb 2022AY 2008-09

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

For Appellant: Shri Rahul Bardia, CAFor Respondent: Shri S.K. Halder, DR
Section 115Section 143(3)Section 147Section 154Section 271(1)(c)

reassessment dated 21/3/2016, thus, had no tax impact inasmuch as the tax payable was only consequent to the deemed total income u/s. 115-JB. No penalty, even as explained in CIT v. Nalwa Sons Investment Ltd. [2010] 327 ITR 543 (Del), is leviable u/s. 271(1)(c) under such circumstances. Special Leave Petition (SLP) against the said decision has been

3
Section 12
Deduction2

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

ITA 42/JAB/2021[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

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

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

reassessment is erroneous is unsustainable and bad in law. 11. In the result appeal of the assessee is allowed. ITA No. 42/Jab/2021: 12. The order imposing penalty u/s 271(1)(b) of I.T. Act 1961 has been passed imposing penalty at Rs. 10,000/- for no complying to notice u/s 142(1) of I.T. act 1961 dated 05/09/2019. 13. Notice

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result appeal of the assessee is allowed

ITA 83/JAB/2019[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

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

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

reassessment is erroneous is unsustainable and bad in law. 11. In the result appeal of the assessee is allowed. ITA No. 42/Jab/2021: 12. The order imposing penalty u/s 271(1)(b) of I.T. Act 1961 has been passed imposing penalty at Rs. 10,000/- for no complying to notice u/s 142(1) of I.T. act 1961 dated 05/09/2019. 13. Notice

M/S ANUSHREE ENGINEERING,JABALPUR vs. INCOME TAX OFFICER, JABALPUR

In the result, subject to the caveat stated at para 3

ITA 153/JAB/2013[2006-07]Status: DisposedITAT Jabalpur27 Sept 2021AY 2006-07

Bench: Sh. Sanjay Arora, Hon'Ble

Section 143(3)Section 147Section 271(1)(c)

section 143(3) and u/s. 143(3) 1 ITA No. 152 -153/Jab/2013 & 06/Jab/2018 Anushree Engineering v. ITO read s. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) and that dated 13/11/2017 confirming the levy of penalty u/s. 271(1)(c) of the Act, for the Assessment Year (AY) 2006-07. 2.1 The facts of the case

M/S.ANUSHRI ENGINEERING,JABALPUR vs. INCOME TAX OFFICER WARD 2(1), JABALPUR

In the result, subject to the caveat stated at para 3

ITA 6/JAB/2018[2006-07]Status: DisposedITAT Jabalpur27 Sept 2021AY 2006-07

Bench: Sh. Sanjay Arora, Hon'Ble

Section 143(3)Section 147Section 271(1)(c)

section 143(3) and u/s. 143(3) 1 ITA No. 152 -153/Jab/2013 & 06/Jab/2018 Anushree Engineering v. ITO read s. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) and that dated 13/11/2017 confirming the levy of penalty u/s. 271(1)(c) of the Act, for the Assessment Year (AY) 2006-07. 2.1 The facts of the case