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2 results for “penalty u/s 271”+ Section 71clear

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Key Topics

Section 1482Section 142(1)2Section 402Addition to Income2

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

271(1)(C) 9.1 The initiation of penalty is not appealable. The ground of appeal is therefore dismissed as not maintainable. In the result appeal is partly allowed. (Vandana Verma) Commissioner of Income Tax (Appeals-2) Udaipur ITA No. 10181/2018-19 Α.Υ. 2016-17 Date:22:07:2019 Copy to the 1. The Director General of Income Tax (Inv.), Rajasthan

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, the appeal is dismissed

ITA 529/JODH/2023[2013-14]Status: DisposedITAT Jodhpur25 Jun 2025AY 2013-14
Section 132Section 133ASection 142(1)Section 147Section 148Section 151Section 250Section 68

71 ITR 427 has held that “Even under the provisions embodied in s. 68 of the said Act it is only when any amount is found credited in the books of the assessee for any previous year that the section will apply and the amount so credited maya be charged to tax as the income of that previous year