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

Sorted by relevance

Hyderabad33Delhi27Bangalore23Mumbai20Jaipur12Visakhapatnam11Lucknow8Pune7Indore7Allahabad5Patna4Chandigarh4Kolkata2Jodhpur2Cochin2Raipur1

Key Topics

Section 271A3Section 11(1)(A)3Section 1322Section 132(4)2Section 139(1)2Section 1472Section 12A2

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

SANDIP JHUNJHUNWALA,,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2483/KOL/2025[2012-2013]Status: DisposedITAT Kolkata20 Jan 2026AY 2012-2013
Section 132Section 132(4)Section 133ASection 139(1)Section 143(3)Section 271(2)Section 271A

271(2)AAA of the Act, the same are extracted\nbelow:-\n\"271AAA. (1)\n(2) Nothing contained in sub-section (1) shall apply if the assessee,\n(i)\nin the course of the search, in a statement under sub-section (4)\nof section 132, admits the undisclosed income and specifies the manner in which\nsuch income has been derived