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4 results for “penalty u/s 271”+ Section 246clear

Sorted by relevance

Delhi261Mumbai155Karnataka129Jaipur76Kolkata50Bangalore45Hyderabad36Ahmedabad35Pune34Chennai32Raipur28Lucknow22Indore21Nagpur12Surat10Agra9Chandigarh7Cuttack7Visakhapatnam6Cochin6Allahabad5Jodhpur4SC3Amritsar3Rajkot3Dehradun2Telangana2Guwahati1Varanasi1Rajasthan1

Key Topics

Section 271(1)(c)17Section 271E9Section 153A6Section 271(1)(b)6Section 143(2)4Penalty4Section 142(1)3Section 143(3)3Section 269T

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)

246 ITR 121 n the instant case penalty is being upheld in light of the deeming provisions of Explanation 5A to Section 271(1)(c), applicable specifically in cases where a search has been conducted. However, in the above two cases, relied upon by the assessee, there was no search therefore the decisions have no application

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

3
Addition to Income2
Search & Seizure2
Limitation/Time-bar2
ITA 333/JODH/2019[2009-10]Status: DisposedITAT Jodhpur20 Sept 2023AY 2009-10
Section 127Section 132Section 271(1)(c)

u/s 271(1)(c) vide order dated 28-06-2019. So, the assessee on being aggrieved preferred this appeal against the order of the CIT(A)-2, Udaipur dated 28-06-2019 by taking the ground of limitation stating that the order passed by the ld. CIT(A) ordering the levy of the penalty was barred by limitation in accordance

MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 619/JODH/2024[2011-12]Status: DisposedITAT Jodhpur25 Jun 2025AY 2011-12

Bench: Date Of Hearing.

Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 269TSection 271DSection 271E

271(1)(c). Accordingly, the impugned penalty order is barred by limitation and deserves to be quashed.” 4. On the other hand, the ld. Departmental Representative supported the orders of the revenue authorities. Ground No. 1 relates to ld. CIT (A) has erred in not quashing the penalty order passed under section 271E

VAMITA SINGH,JAIPUR vs. ITO, , BALOTRA

In the result, appeal of the assessee is allowed

ITA 87/JODH/2019[2011-12]Status: DisposedITAT Jodhpur22 Feb 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 87/Jodh/2019 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Vamita Singh, Cuke Ito, Vs. C/O-Ashok Kumar Bansal, C.A., Ward-7(3) 2Nd Vijay Shanti Plaza, Near Jaipur. Railway Crossing, Balotra-344022. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Atzps 9372 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Ashok Kumar Bansal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary(Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 22/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/02/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-3, Jaipur Dated 20/11/2018 For The A.Y. 2011-12. 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

For Appellant: Shri Ashok Kumar Bansal (CA)For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(b)

penalty U/s 271(1)(b) of the Act, therefore, we thought it fit to dispose off all the grounds by this consolidated order. 9. The ld AR appearing on behalf of the assessee has reiterated the same arguments as were raised before the ld. CIT(A) and also relied upon the written submissions submitted before him which are reproduced below