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3 results for “transfer pricing”+ Section 271(1)(c)clear

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Key Topics

Section 271(1)(c)4Section 115B4Section 143(2)2Section 402Addition to Income2Natural Justice2

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)

transfer of land, simultaneously, action for imposition of penalty u/s 271(1)(c) for concealment of particulars of income was initiated by issue of notice u/s 271(1)(c) on dated 18-09-2018. 1.3 Since, the appellant has not preferred an appeal against said enhancement order of CIT (A) before the Hon’ble ITAT i.e. First appellate Authority

SHRI SHESHAVTAR 1008 SHRI KALLAJI VEDPITH EVAM SHODH SANSTHAN,NIMBAHERA, CHITTORGARH vs. ITO EXEMPTION WARD, UDAIPUR, AAYKAR BHAWAN, UDAIPUR

In the result, appeal of the assessee is partly allowed

ITA 268/JODH/2024[2017-18]Status: Disposed
ITAT Jodhpur
01 Apr 2025
AY 2017-18

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Sunil Surana, CA &For Respondent: Shri Karni Dan, Addl. CIT, Sr.DR
Section 115BSection 12ASection 142Section 143(1)Section 143(2)Section 234BSection 234DSection 250

271 (SC) wherein it was held that: “if the assessee has by mistake or inadvertence or on account of ignorance included in his income any amount which is exempted from payment of income tax or is not income within the contemplation of law, the assessee may bring the same to the notice of the assessing officer which, if satisfied

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