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4 results for “penalty u/s 271”+ Section 10(26)clear

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Key Topics

Section 271(1)(c)14Section 143(3)3Section 153A3Penalty3Addition to Income3Section 682Section 69A2Section 402Section 143(2)

VINOD (RATAN) SUHALKA,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, the appeals of the assessee are allowed

ITA 241/JODH/2019[2007-08]Status: PendingITAT Jodhpur05 Jan 2023AY 2007-08

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 132Section 132(4)Section 153ASection 271(1)(c)

26-04- 2013 and show cause why an order imposing a penalty on you should not be made under section 271 of the Income Tax Act, 1961. If you do not avail yourself of this opportunity of being heard in person or through authorized representative, you may show cause in writing on or before the said date which will

MANOHAR SINGH,JODHPUR vs. ITO, WARD-1(3),, JODHPUR

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

2
Section 1442
Natural Justice2
Disallowance2
ITA 159/JODH/2019[2013-14]Status: DisposedITAT Jodhpur04 Oct 2023AY 2013-14
Section 143(2)Section 144Section 234ASection 234BSection 271(1)(b)

penalty proceedings under Section 271(1)(b) and 271(1)(c) of the Act being premature at this stage, both the grounds are dismissed. 6. The ground No. 7 raised by the appellant is regarding charging of interest amounting to Rs. 24,49.836/- u/s 234B of the Act. This being consequential in nature, the AO is directed to allow relief

CHANDAN SINGH,POKRAN vs. ITO,, JAISALMER

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 74/JODH/2022[2016-17]Status: DisposedITAT Jodhpur20 Jan 2023AY 2016-17

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 143(3)Section 271(1)(c)Section 68Section 69Section 69A

26,000/-. The assessment u/s 143(3) was calculated vide order dated 24.10.2018 determining the total income at Rs. 15,85,790/-. In the assessment order the AO made addition of Rs. 11,59,789/- u/s 68 of the Act towards unexplained cash deposited in the bank accounts. The present appeal has been preferred against the said assessment order

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

Section 142(1)Section 143(2)Section 143(3)Section 40

26 Varaha Infra Ltd. 8.1 The charge of interest under the above sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order. 9 The fifth ground of appeal is as under "The Ld. AO has erred in initiating penalty proceedings uis 274 and 271