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6 results for “penalty u/s 271”+ Section 249(4)(b)clear

Sorted by relevance

Mumbai240Delhi205Karnataka107Ahmedabad82Surat60Kolkata59Bangalore56Jaipur54Indore46Pune39Chennai32Raipur27Chandigarh25Hyderabad24Cochin22Nagpur17Ranchi16Panaji10Lucknow7Patna7Visakhapatnam6Jodhpur6Amritsar3Rajasthan2Allahabad2Telangana2Agra2Rajkot1Dehradun1

Key Topics

Section 271(1)(b)14Section 14710Section 142(1)8Section 143(3)7Section 143(2)5Limitation/Time-bar5Section 2744Natural Justice4Section 144B

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)

b) of Income tax Act, 1961 an appeal may be filed by the appellant within 30 days from the date of the service of the notice of mand relating to the assessment or penalty, but as per section 249(3), an appeal can he admitted even after expiration of the said period , if appellant has sufficient cause for not presenting

3
Section 1443
Penalty3
Reassessment3

SANGRAM RAM,BIKANER vs. ITO, WARD -1(1), BIKANER

In the result, both appeals of the assessee are allowed

ITA 119/JODH/2022[2010-11]Status: DisposedITAT Jodhpur20 Jan 2023AY 2010-11

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

Section 142(1)Section 143(2)Section 143(3)Section 147Section 263Section 271(1)(b)Section 274

249 ITR 323 not decided each ground as such the order of CIT(A) is illegal.” 3. Briefly the facts of the case are that the assessee is an individual and receives income from agricultural activities. The assessment u/s 143(3) r.w.s. 147 of the I.T. Act was completed by the AO on 27.12.2017 determining the total income at Rs.3

SANGRAM RAM,BIKANER vs. ITO, WARD -1(1), BIKANER

In the result, both appeals of the assessee are allowed

ITA 120/JODH/2022[2012-13]Status: DisposedITAT Jodhpur20 Jan 2023AY 2012-13

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

Section 142(1)Section 143(2)Section 143(3)Section 147Section 263Section 271(1)(b)Section 274

249 ITR 323 not decided each ground as such the order of CIT(A) is illegal.” 3. Briefly the facts of the case are that the assessee is an individual and receives income from agricultural activities. The assessment u/s 143(3) r.w.s. 147 of the I.T. Act was completed by the AO on 27.12.2017 determining the total income at Rs.3

CHAINARAM,JODHPUR. vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

ITA 722/JODH/2024[2013-14]Status: DisposedITAT Jodhpur17 Jun 2025AY 2013-14

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 144Section 144BSection 147

section 147/144 of the act and that while deciding the case ex-parte, the Ld. CIT(A) has not appreciated the facts of the case and arbitrary confirmed the assessment order passed u/s 144 r.w.s. 147 of the I.T. Act. It is seen that neither the AO nor the Ld. CIT(A) has addressed the relevant issue on merits

CHAINARAM,JODHPUR vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

ITA 723/JODH/2024[2013-14]Status: DisposedITAT Jodhpur17 Jun 2025AY 2013-14

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 144Section 144BSection 147

section 147/144 of the act and that while deciding the case ex-parte, the Ld. CIT(A) has not appreciated the facts of the case and arbitrary confirmed the assessment order passed u/s 144 r.w.s. 147 of the I.T. Act. It is seen that neither the AO nor the Ld. CIT(A) has addressed the relevant issue on merits

CHAINARAM,JODHPUR vs. ITO, WARD-3(1), JODHPUR

In the result, the captioned appeals of the assesses in ITA Nos

ITA 724/JODH/2024[2013-14]Status: DisposedITAT Jodhpur17 Jun 2025AY 2013-14

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blechainaram V/P Doli Tehsil Luni, Jodhpur - 342001. Pan No Biкpr9270C Assessee By Revenue By Date Of Hearing Date Of Pronouncement Ito, Ward-3(1), Jodhpur. Shri Anil Bhansali, Advocate. Shri Karni Dan, Addl. Cit (Sr. D.R.) 21.05.2025. 26.06.2025. 17

Section 144Section 144BSection 147

section 147/144 of the act and that while deciding the case ex-parte, the Ld. CIT(A) has not appreciated the facts of the case and arbitrary confirmed the assessment order passed u/s 144 r.w.s. 147 of the I.T. Act. It is seen that neither the AO nor the Ld. CIT(A) has addressed the relevant issue on merits