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3 results for “penalty u/s 271”+ Section 12A(1)(b)clear

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Key Topics

Section 356Section 11(1)(A)3Section 143(2)2Section 2502Section 1472Section 12A2Penalty2Addition to Income2

JERMEL'S ACCADEMY,SILIGURI vs. I.T.O., WARD - 1(4), , SILIGURI

In the result, the appeal filed by the assessee is allowed as per the directions mentioned above

ITA 1652/KOL/2024[2016-2017]Status: DisposedITAT Kolkata10 Mar 2025AY 2016-2017

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 11(1)Section 11(1)(A)Section 12ASection 12A(2)Section 139(1)Section 143(2)Section 147Section 148Section 250

Penalty proceedings u/s 271(1)(c) of the I.T Act are also initiated for furnishing inaccurate particulars of income in the return.” Page 3 of 13 I.T.A. No.: 1652/KOL/2024 Assessment Year: 2016-17 Jermel's Accademy. 4. The total income was accordingly assessed u/s 143(3)/147 of the Act at Rs. 3,98,75,551/-. Aggrieved with the assessment

SSL EXPORTS LTD., ,HOWRAH vs. DCIT, CIRCLE - 3(1), KOLKATA

In the result this ground of the assessee is allowed

ITA 2670/KOL/2018[2013-14]Status: DisposedITAT Kolkata21 Oct 2020AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 133ASection 250Section 271Section 35

Penalty u/s 271(l)(c) r.w.s 274 of the IT Act,1961 is being issued separately for furnishing inaccurate particulars and concealment of income.” 4. Aggrieved, the assessee carried the matter in appeal. The first appellate authority held as follows: “I have considered the submission of the appellant and perused the relevant assessment records. The survey operation were conducted

D.C.I.T CIR - 7,KOLKATA, KOLKATA vs. P.K.S LIMITED, KOLKATA

In the result, both the appeals filed by the Revenue in ITA

ITA 1934/KOL/2013[2008-09]Status: DisposedITAT Kolkata04 Oct 2016AY 2008-09

Bench: Shri P.M Jagtap & Shri S.S.Viswanethra Ravi

Section 143(2)

b) ITA No.2323/Kol/2013 is filed against the order dated 25-03-2013 passed by the Commissioner of Income Tax(Appeals)-VIII, Kolkata for the assessment year 2008-09 which in turn filed against penalty order dt:25-04-2011 passed by the AO U/Sec 271(1)(c) of the Act 2. Since both the appeals above are against the same