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5 results for “penalty u/s 271”+ Section 263clear

Sorted by relevance

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Key Topics

Section 271E9Section 143(3)9Section 271(1)(b)8Section 142(1)7Section 2635Section 1474Section 2744Section 271(1)(c)4Penalty4Limitation/Time-bar

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

In the result, appeal of the assessee in ITA No

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
4
Addition to Income2
Search & Seizure2

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

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

section u/s 271(1)(b) of the I.T. Act, 1961 after providing due and reasonable opportunities of being heard to the assessee.” 5. Being aggrieved by the AO the assessee preferred an appeal before the ld. CIT(A) and the findings are reproduced as under:- “5.1 I have carefully gone through the records and facts of the case. The appellant

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

section u/s 271(1)(b) of the I.T. Act, 1961 after providing due and reasonable opportunities of being heard to the assessee.” 5. Being aggrieved by the AO the assessee preferred an appeal before the ld. CIT(A) and the findings are reproduced as under:- “5.1 I have carefully gone through the records and facts of the case. The appellant

PAWAN KUMAR JAIN ,HANUMANGARH vs. PR. CIT-1, JODHPUR

In the result, the appeal filed by the assessee is allowed

ITA 30/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Sept 2021AY 2016-17

Bench: Us.

For Appellant: Shri Rajendra Jain (C.A.)For Respondent: Smt. Sanchita Kumar (CIT) a
Section 143(3)Section 263

263 may be set-aside. 11. Per contra, the ld. CIT/DR relied on the finding of the ld PCIT which are contained at para 5 of his order which reads as under:- “5. The reply filed by the A/R of the assessee and information /details available on the records have been considered carefully and my observations in this regard