M/S. LAXMINATH INFRASTRUCTURE PVT. LTD. ,CHURU. vs. ACIT, CIRCLE, JHUNJHUNU

In the result, the appeal of the assessee is allowed

Bench: The Time Of Hearing. 5. The Petitioner Prays For Justice & Relief.”

penalty of Rs. 1,05,000/- under the provision of section 271(1)(c) of the Act. 4. That the petitioner may kindly be permitted to raise any additional or alternative grounds at or before the time of hearing. 5. The petitioner prays for justice & relief.” 3. Brief facts of the case are that the assessee had e-filed

ELCON DRUGS & FORMULATION LTD.,JAIPUR vs. JCIT(OSD), CIRCLE-4, JAIPUR

In the result, the appeal of the assessee is partly allowed

244A. Issue penalty notice u/s 271(1)(c) of the I.T. Act, 1961 is separately for concealment of income. 8. Being aggrieved by the assessment order, the assessee preferred an appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee has reiterated its arguments. The ld. CIT(A) for the reasons stated in his order has rejected

BALVEER SINGH,JAIPUR vs. ITO WARD 3(3) JAIPUR, INCOME TAX DEPARTMENT

u/s 271(1)(c), 271(1)(b) and 271B\nread with section 274 of the Act.\nSince the ground relating to initiation of penalty is consequential to the\nassessment, therefore the same does not need any adjudication and is\naccordingly disposed.\nGround No. 7\n7. The appellant craves leave to add, amend, alter grounds of appeal.\nThe above ground

SANTOSH KANWAR,JAIPUR vs. ITO 6(4 ) JAIPUR, JAIPUR

Bench: BEFORE: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 115BBE of the Income Tax Act, 1961. Charge interest u/s 234A, 234B, 234C, 234D & 244A(3) if applicable as per rules. ITNS-150 issued, which is forming part of this order. Issue demand notice & challan accordingly. Penalty notice u/s 274 r.w.s. 271