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2 results for “penalty u/s 271”+ Section 111Aclear

Sorted by relevance

Mumbai34Delhi9Hyderabad2Surat2Chandigarh2Kolkata2Ahmedabad1Bangalore1Indore1

Key Topics

Section 271(1)(c)7Section 80P6Section 80P(2)(a)4Section 80P(2)(d)4Section 142(1)4Section 143(3)2Section 2632Section 802

MS. LEELA MONDAL,NORTH 24 PARGANAS vs. I.T.O, WD -50(2), KOLKATA, KOLKATA

In the result, the appeal of assessee is allowed

ITA 2383/KOL/2013[2008-09]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-09

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: ShriH. K. Mridha, AdvocateFor Respondent: Shri S.S. Alam, JCIT, Sr. DR
Section 111ASection 143(1)Section 143(2)Section 143(3)Section 271(1)(c)

111A of the Act. No appeal has been preferred against this order by the assessee. Therefore, that addition has become final. Thereafter, the AO has initiated the penalty proceedings u/s. 271(1)(c) of the Act. The assessee was asked to explain, vide penalty notice dated 29.12.2010 as to why penalty u/s. 271(1)(c) of the act should

GUNJA SAMABAY KRISHI UNNAYAN SAMITY LTD,PURULIA vs. PCIT,, ASANSOL

In the result, the appeal of the assessee is allowed

ITA 110/KOL/2021[2016-17]Status: DisposedITAT Kolkata28 Jun 2022AY 2016-17

Bench: Shri Aby T Varkey & Shri Girish Agrawalassessment Year: 2016-17 Gunja Samabay Krishi Pcit, Asansol Unnayan Samity Ltd. Vill. Gunja, Golbera, P.S. Vs. Joypur, Dist. Purulia, Pin. 723103 Pan: Aabag 2110 M (Appellant) (Respondent)

For Appellant: Shri M. Goenka, CAFor Respondent: Shri Sudipta Guha, CIT, DR
Section 142(1)Section 143(3)Section 263Section 80Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(i)

Penalty proceeding u/s 271(1)(c) of the Income Tax Act 1961 is initiated separately for furnishing inaccurate particulars of income to the tune of Rs.5,35,081/-. 7. Disallowance of deduction claimed u/s 80P of the Act. (i) During the year under consideration the assessee has claimed deduction u/s 80P of the Act amounting