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3 results for “penalty u/s 271”+ Section 115Jclear

Sorted by relevance

Mumbai8Ahmedabad7Delhi3Jaipur3Nagpur1

Key Topics

Section 115J6Section 80I6Section 805Section 2502Section 1472Deduction2Disallowance2Addition to Income2

PARIS ELYSEES INDIA PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR

ITA 681/JPR/2023[2012-13]Status: DisposedITAT Jaipur19 Sept 2024AY 2012-13

Bench: Him Against The Order Dated 05.12.2019 Passed Under Section 147/143(3) Of The Income Tax Act, [ For Short “Act” ] By Acit, Circle-07, Jaipur.

For Appellant: Sh. Rohan Sogani, CAFor Respondent: Sh. Anup Singh, Addl. CIT
Section 115JSection 147Section 148Section 151Section 250Section 253(5)

penalty u/s 271(1)(c) of the Income Tax Act, 1961. He consulted his counsel for reply of the said notice. The counsel checked the e-filing portal of the assessee company to know about the status of pending appeal. Thereafter, it was discovered that the order confirming the additions had been passed by ld. CIT(A)/NFAC. The counsel

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

271 of the Constitution, by way of section 2 read with first schedule to the Finance Act. The Court thus having regard to the legislative history held that surcharge and additional surcharge (Cess) being charged in addition to income tax in exercise of constitutional powers are nothing but tax on income. Levy of Cess in addition to income

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT
Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

115J. • Hon’ble Calcutta High Court in PCIT -vs.- Ankit metal & Power Ltd. [2019] 416 ITR 591 (Cal.) have held that capital receipts are not income which is chargeable to tax u/s 115JB of the Act as well. In light of above submissions it is humbly submitted that the view of the CIT(A) that Sec. 115JB is a self