Search: penalty u/s 271

4 results for “penalty u/s 271”+ Demonetizationclear

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Key Topics

Section 69A5 Section 271B5 Section 44A5 Demonetization4 Section 142(1)3 Cash Deposit3 Section 143(3)2 Section 143(2)2 Addition to Income2

DIPANKAR SARKAR,KOLKATA vs. DCIT,CIR-22,KOL, KOLKATA

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

ITA 428/KOL/2023[2017-18]Status: DisposedITAT Kolkata31 Jul 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119(2)(b)Section 142(1)Section 144Section 271Section 271BSection 274Section 44A

demonetization as the assessee did not file his return of income for the A.Y. 2017-18. The ld. AO issued notice u/s 142(1) of the Act calling for return of income. In consequence to that, assessee filed a condonation of delay petition u/s 119(2)(b) of the Act and filed a return of income on 21.09.2019 after getting

DIPANKAR SARKAR,KOLKATA vs. DCIT,CIR-22,KOL, KOLKATA

DIPANKAR SARKAR,KOLKATA vs. DCIT,CIR-22,KOL, KOLKATA

K.B. PROCESSING,KOLKATA vs. I.T.O., WARD - 50(6), KOLKATA

MAA SHARADA ENTERPRISE,KOLKATA vs. ITO,WARD-50(1),KOLKATA, KOLKATA

SILIGURI HEIGHTS PVT LTD,SILIGURI vs. ITO, WARD-1(3),, SILIGURI