Search: penalty u/s 271

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Key Topics

Section 271C11 Section 143(3)2 Section 195(1)2 Deduction2 Penalty2 TDS2

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 528/JPR/2023[2011-12]Status: DisposedITAT Jaipur22 Nov 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. G. M. MehtaFor Respondent: Smt. Monisha Choudhary (Addl. CIT)

Section 143(3)Section 195Section 195(1)Section 271CSection 40Section 9(1)(vi)

271(1)(c) was initiated by the Id. AO in order u/s. 143(3). The first appeal of the assessee was dismissed (P.B. pages 15 to 23) whereas the second appeal before this Hon'ble ITAT was partly allowed (P.B. pages 24 to 35) with direction to allow deduction @ 100% under section 10A of Act on enhanced profit

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

MINING ENGINEER, MINES & GEOLOGY DEPARTMENT (STATE GOVERNMENT DEPARTMENT),ALWAR vs. CIT (APPEALS), NATIONAL FACELESS APPEAL CENTRE