Search: penalty u/s 271

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Section 271B6 Section 1476 Section 142(1)4 Section 272A(1)(d)4 Section 143(3)4 Section 14A4 Addition to Income4 Section 2503 Section 144

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

In the result, the appeal is partly allowed

ITA 635/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR

Section 147Section 250Section 271BSection 68

115 to 120 of Paper Book) d) In the case of Subhash Trading Co [1996] 86 Taxman 30 (Gujarat), the Hon'ble Gujarat High Court has upheld that when the addition has been made on the basis of estimate and not on any concrete evidence of concealment, penalty under section 271(1)(c) of the Act is not leviable. (page

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

INTERNATIONAL SEAPORT (HALDIA) PRIVATE LIMITED ,KOLKATA vs. DCIT, CIRCLE - 12(1), KOLKATA

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

M/S TATA GLOBAL BEVERAGES LIMITED,KOLKATA vs. THE DCIT, CIRCLE-4(2), KOLKATA, KOLKATA

SHRI SANTANU SANYAL,KOLKATA vs. ACIT, CIR. 2(1), KOLKATA