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35 results for “penalty u/s 271”+ Section 80Cclear

Sorted by relevance

Jaipur35Delhi21Mumbai8Kolkata4Lucknow4Pune3Visakhapatnam2Amritsar2Indore2Raipur2Ahmedabad2Nagpur2Hyderabad1Cochin1

Key Topics

Section 20236Addition to Income30Penalty25Deduction23Section 271(1)(c)21Section 14820Section 69C18Section 14716Section 80C16Disallowance

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

ITA 545/JPR/2024[2014-15]Status: DisposedITAT Jaipur22 Jul 2024AY 2014-15
For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT
Section 139(4)Section 147Section 148Section 271(1)(c)Section 274

u/s 80C at Rs. 1,00,000/-.\nAssessment proceedings for the assessment year 2012-13 had been completed\nunder section 143(3)/148 on 23.08.2018 at an income of Rs. 14,09,150/-. While\nframing assessment, penalty proceedings under section 271

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

Showing 1–20 of 35 · Page 1 of 2

16
Section 271(1)15
Section 271F15
ITA 544/JPR/2024[2013-14]Status: Disposed
ITAT Jaipur
22 Jul 2024
AY 2013-14
For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT
Section 139(4)Section 147Section 148Section 271(1)(c)Section 274

u/s 80C at Rs. 1,00,000/-.\nAssessment proceedings for the assessment year 2012-13 had been completed\nunder section 143(3)/148 on 23.08.2018 at an income of Rs. 14,09,150/-. While\nframing assessment, penalty proceedings under section 271

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

ITA 543/JPR/2024[2012-13]Status: DisposedITAT Jaipur22 Jul 2024AY 2012-13
For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT
Section 139(4)Section 147Section 148Section 271(1)(c)Section 274Section 80C

u/s 80C at Rs. 1,00,000/-.\nAssessment proceedings for the assessment year 2012-13 had been completed\nunder section 143(3)/148 on 23.08.2018 at an income of Rs. 14,09,150/-. While\nframing assessment, penalty proceedings under section 271

AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

ITA 547/JPR/2024[2016-17]Status: DisposedITAT Jaipur22 Jul 2024AY 2016-17
For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT
Section 139(4)Section 147Section 148Section 271(1)(c)Section 274

u/s 80C at Rs. 1,00,000/-.\nAssessment proceedings for the assessment year 2012-13 had been completed\nunder section 143(3)/148 on 23.08.2018 at an income of Rs. 14,09,150/-. While\nframing assessment, penalty proceedings under section 271

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

ITA 546/JPR/2024[2015-16]Status: DisposedITAT Jaipur22 Jul 2024AY 2015-16
For Appellant: Sh. Mahendra Gargieya, Adv. &For Respondent: Smt. Monisha Choudhary, Addl. CIT
Section 139(4)Section 147Section 148Section 271(1)(c)Section 274

u/s 80C at Rs. 1,00,000/-.\nAssessment proceedings for the assessment year 2012-13 had been completed\nunder section 143(3)/148 on 23.08.2018 at an income of Rs. 14,09,150/-. While\nframing assessment, penalty proceedings under section 271

RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1 JHUNJHUNU, JHUNJHUNU

In the result, all the appeals of the assessee are allowed

ITA 1180/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Jun 2025AY 2013-14
For Appellant: Shri Sharwan Kumar Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 115BSection 144Section 147Section 148Section 234ASection 250Section 69

80C of the Act. As such the investment made by the assessee\nin purchase of aforesaid policies remained unexplained and deserves to be added\nu/s 69 of the Act. Thus, the case was reopened and notice under section 148 of the\nIT Act, 1961 was issued on 20.09.2020 and served electronically to the assessee.\nThe assessee filed his return

RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1, JHUNJHUNU, JHUNJHUNU

In the result, all the appeals of the assessee are allowed

ITA 1182/JPR/2024[2013-14]Status: DisposedITAT Jaipur03 Jun 2025AY 2013-14
For Appellant: Shri Sharwan Kumar Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 115BSection 147Section 148Section 234ASection 250Section 69

80C of the Act. As such the investment made by the assessee\nin purchase of aforesaid policies remained unexplained and deserves to be added\nu/s 69 of the Act. Thus, the case was reopened and notice under section 148 of the\nIT Act, 1961 was issued on 20.09.2020 and served electronically to the assessee.\nThe assessee filed his return

MOHIT JAIN,TONK vs. INCOME TAX OFFICER, TONK

In the result, the appeals of the assessee are allowed

ITA 757/JPR/2025[2013-14]Status: DisposedITAT Jaipur13 Nov 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

u/s 153C on 30.03.2018, in response to which the assessee filed ITR on 13.04.2018, disclosing an income of Rs.1,68,700/- The papers, alleged as incriminating, had been inventorized as Exhibit 3 of Annexure AS (Page No.1 & Page Nos.22A- Shubham Jain & Ors., Tonk. 28) The description of these documents of this Annexure is as tabulated below – S.No. Exhibit No. Description

ROHIT JAIN,TONK vs. INCOME TAX OFFICER - WARD, TONK

In the result, the appeals of the assessee are allowed

ITA 759/JPR/2025[2012-13]Status: DisposedITAT Jaipur13 Nov 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

u/s 153C on 30.03.2018, in response to which the assessee filed ITR on 13.04.2018, disclosing an income of Rs.1,68,700/- The papers, alleged as incriminating, had been inventorized as Exhibit 3 of Annexure AS (Page No.1 & Page Nos.22A- Shubham Jain & Ors., Tonk. 28) The description of these documents of this Annexure is as tabulated below – S.No. Exhibit No. Description

SHUBHAM JAIN,TONK, RAJASTHAN vs. INCOME TAX OFFICER, WARD - TONK, MAHA DEVALI, TONK

In the result, the appeals of the assessee are allowed

ITA 756/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

u/s 153C on 30.03.2018, in response to which the assessee filed ITR on 13.04.2018, disclosing an income of Rs.1,68,700/- The papers, alleged as incriminating, had been inventorized as Exhibit 3 of Annexure AS (Page No.1 & Page Nos.22A- Shubham Jain & Ors., Tonk. 28) The description of these documents of this Annexure is as tabulated below – S.No. Exhibit No. Description

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT, CIRCLE-6, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical\npurposes as indicated hereinabove

ITA 1556/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16
Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

271(1)(b) of the Act)\n| बनाम\n| The ACIT\n| Shri Shailendra Garg\n| Vs.\n| Circle-6\n| Chak 5 M, Kesrisinghpur,\n| Ganganagar - 335 027\n| Jaipur\n| स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: ACQPG 4440 E\n| प्रत्यर्थी / Respondent\n| अपीलार्थी / Appellant\n\nआयकरअपीलसं. / ITA Nos.1558 /JP/2024\nनिर्धारणवर्ष / AssessmentYears : 2015-16\n(Penalty Appeal u/s

ANSHUL JAIN,TONK vs. INCOME TAX OFFICER, TONK

In the result, the appeals of the assessee are allowed

ITA 1301/JPR/2024[2015-16]Status: DisposedITAT Jaipur30 Oct 2025AY 2015-16
For Appellant: Shri Jaideep Malik, AdvFor Respondent: Shri Ajey Malik, CIT (through V.C.)
Section 115BSection 153CSection 250Section 271(1)(c)Section 69Section 69C

Penalty proceedings u/s 271(1)(c)\nwere also initiated for furnishing inaccurate particulars of income.\n6. Aggrieved from the order of Assessing Officer, the assessee\npreferred an appeal before the ld. CIT(A) Jaipur-4, who dismissed the\nappeal ex-parte and confirmed the additions made by the AO, stating that\nthe appellant could not controvert the findings given

ANKIT JAIN,TONK vs. INCOME TAX OFFICER, TONK

In the result, the appeals of the assessee are allowed

ITA 1303/JPR/2024[2015-16]Status: DisposedITAT Jaipur30 Oct 2025AY 2015-16
For Appellant: Shri Jaideep Malik, AdvFor Respondent: Shri Ajey Malik, CIT (through V.C.)
Section 115BSection 153CSection 250Section 271(1)(c)Section 69Section 69C

Penalty proceedings u/s 271(1)(c)\nwere also initiated for furnishing inaccurate particulars of income.\n6. Aggrieved from the order of Assessing Officer, the assessee\npreferred an appeal before the ld. CIT(A) Jaipur-4, who dismissed the\nappeal ex-parte and confirmed the additions made by the AO, stating that\nthe appellant could not controvert the findings given

ANKIT JAIN,TONK vs. INCOME TAX OFFICER, TONK

In the result, the appeals of the assessee are allowed

ITA 1302/JPR/2024[2013-14]Status: DisposedITAT Jaipur30 Oct 2025AY 2013-14
For Appellant: Shri Jaideep Malik, AdvFor Respondent: Shri Ajey Malik, CIT (through V.C.)
Section 115BSection 153CSection 250Section 271(1)(c)Section 69Section 69C

Penalty proceedings u/s 271(1)(c)\nwere also initiated for furnishing inaccurate particulars of income.\n6. Aggrieved from the order of Assessing Officer, the assessee\npreferred an appeal before the ld. CIT(A) Jaipur-4, who dismissed the\nappeal ex-parte and confirmed the additions made by the AO, stating that\nthe appellant could not controvert the findings given

ROHIT JAIN,TONK vs. INCOME TAX OFFICER, WARD, TONK

In the result, the appeals of the assessee are allowed

ITA 760/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16
For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

u/s 153C on 30.03.2018, in response\nto which the assessee filed ITR on 13.04.2018, disclosing an income of\nRs.1,68,700/- The papers, alleged as incriminating, had been\ninventorized as Exhibit 3 of Annexure AS (Page No.1 & Page Nos.22A-\n28) The description of these documents of this Annexure is as tabulated\nbelow -\nS.No.\nExhibit No.\n& Page No.\nDescription

MOHIT JAIN,TONK vs. INCOME TAX OFFICER, TONK

In the result, the appeals of the assessee are allowed

ITA 758/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16
For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

u/s 153C on 30.03.2018, in response\nto which the assessee filed ITR on 13.04.2018, disclosing an income of\nRs.1,68,700/- The papers, alleged as incriminating, had been\ninventorized as Exhibit 3 of Annexure AS (Page No.1 & Page Nos.22A-\n28) The description of these documents of this Annexure is as tabulated\nbelow -\nS.No.\nExhibit No.\n& Page No.\nDescription

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1557/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

Penalty Appeal u/s 271B of the Act) Shri Shailendra Garg cuke The ACIT Vs. Chak 5 M, Kesrisinghpur, Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prasant Daga, CA jktLo dh vksjls@Revenue by: Smt. Runi Pal, CIT-DR lquokbZ

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1558/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

Penalty Appeal u/s 271B of the Act) Shri Shailendra Garg cuke The ACIT Vs. Chak 5 M, Kesrisinghpur, Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prasant Daga, CA jktLo dh vksjls@Revenue by: Smt. Runi Pal, CIT-DR lquokbZ

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 8/JPR/2025[2011-12]Status: DisposedITAT Jaipur07 Mar 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

Penalty Appeal u/s 271B of the Act) Shri Shailendra Garg cuke The ACIT Vs. Chak 5 M, Kesrisinghpur, Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prasant Daga, CA jktLo dh vksjls@Revenue by: Smt. Runi Pal, CIT-DR lquokbZ

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

ITA 1559/JPR/2024[2015-16]Status: DisposedITAT Jaipur07 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

Section 202Section 271(1)Section 271(1)(b)Section 271BSection 271FSection 40Section 80C

Penalty Appeal u/s 271B of the Act) Shri Shailendra Garg cuke The ACIT Vs. Chak 5 M, Kesrisinghpur, Circle-6 Ganganagar – 335 027 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACQPG 4440 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Prasant Daga, CA jktLo dh vksjls@Revenue by: Smt. Runi Pal, CIT-DR lquokbZ