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2 results for “penalty u/s 271”+ Section 142Aclear

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Delhi7Chennai7Chandigarh7Pune6Patna4Lucknow3Indore3Bangalore2Jaipur2Mumbai2Rajkot1

Key Topics

Section 44A2Addition to Income2

PANKAJ KUMAR MITTAL,DHOLPUR vs. INCOME TAX OFFICER WARD 4 BHARATPUR, BHARATPUR

In the result, stands allowed

ITA 393/JPR/2025[2018-2019]Status: DisposedITAT Jaipur24 Sept 2025AY 2018-2019
For Appellant: Shri Rahul Pandya, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 144Section 144ASection 148Section 271ASection 44A

Penalty\nproceedings u/s 271(1)(c) of the Act. That the Learned Assessing Officer passed\nthe Assessment Order U/s 147 r.w.s 144without verifying the Facts completed\nthe Assessment with predetermined Mind made the additions & created the\nDemand.\nRelief claimed in appeal.\nThe Appeal of the Appellant may please be accepted. Assessment Order Dated\n02-03-2023 and Order of Commissioner

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR
Section 132Section 139Section 153ASection 234B

Section 68 Case pertains to Asst. Year 1966-67 Decision in favour of: Assessee Cash credits—Addition under s. 68—ITO can make addition under s. 68 as income from undisclosed sources, simultaneously with addition to trading results— However, assessee can claim the addition under s. 68 as covered by intangible additions to trading results—In the present case