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3 results for “penalty u/s 271”+ Section 92Eclear

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Delhi8Hyderabad7Mumbai6Kolkata6Visakhapatnam3Jaipur3Pune3Ahmedabad3Rajkot1Chandigarh1Bangalore1

Key Topics

Section 80I6Section 115J3Section 1473Section 572Section 271(1)(c)2Deduction2Penalty2Addition to Income2

SAROJ DEVI HALDIYA,JAIPUR vs. ITO WARD-6(1), JAIPUR, JAIPUR

ITA 917/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Oct 2025AY 2015-16
For Appellant: Shri S.B. Natani, CAFor Respondent: Mrs.Anita Rinesh, JCIT-DR
Section 147Section 271(1)(c)Section 56(2)(ix)Section 57

penalty\nproceedings under section 271(1)(c) of the Income Tax Act 1961.\"\n2.1 Apropos grounds of appeal of the assessee, it is noticed that the Id.\nCIT(A) has passed an ex-parte order by dismissing the appeal in the case\nof the assessee for the reason that the assessee had not furnished any\nsubstantial written submission or documents

MO. SHARIPH KURESHI,SIKAR vs. ITO WARD-4 SIKAR, SIKAR

In the result, the appeal of the assessee is allowed

ITA 366/JPR/2025[2013-14]Status: DisposedITAT Jaipur18 Sept 2025AY 2013-14

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

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 144Section 147Section 148Section 234ASection 271(1)(c)

Penalty proceedings u/s 271(1)(c) of the I.T. Act were initiated along with the assessment order dated 28.12.2017, for concealing the particulars of income. 6. Aggrieved from the order of Assessing Officer, the assessee preferred an appeal before the ld. CIT(A)/NFAC. Apropos to the grounds so raised the ld. CIT(A)/NFAC dismissed the legal ground

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

section (6) to provide that, with effect from 1-4-2012, the provisions of sub-section shall cease to have effect. Accordingly, a SEZ developer or any entrepreneur carrying on business in an SEZ unit (being a company) would be liable to pay MAT on the profits arising from the development of SEZ or the business carried