ACIT, CENTRAL CIRCLE-2(3), KOLKATA, KOLKATA vs. SHRI SANJAY DHINGRA, NEW DELHI

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

u/s 271 AAA alone. The AO has treated assessment year 2009-10 as the 'specified previous year' and imposed the instant penalty. 7. Now the question arises about the determination of the 'specified previous year' as per sub-clause (i) of the Explanation (b) to section 271AAA, which provides that a 'specified previous year' means a 'previous year' which

ACIT, CENTRAL CIRCLE - 2(3), KOLKATA , KOLKATA vs. SHRI MURARILAL AGARWAL, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

u/s 271 AAA alone. The AO has treated assessment year 2009-10 as the 'specified previous year' and imposed the instant penalty. 7. Now the question arises about the determination of the 'specified previous year' as per sub-clause (i) of the Explanation (b) to section 271AAA, which provides that a 'specified previous year' means a 'previous year' which

ACIT, CENTRAL CIRCLE - 2(3), KOLKATA , KOLKATA vs. DILIP KUMAR MODI, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

u/s 271 AAA alone. The AO has treated assessment year 2009-10 as the 'specified previous year' and imposed the instant penalty. 7. Now the question arises about the determination of the 'specified previous year' as per sub-clause (i) of the Explanation (b) to section 271AAA, which provides that a 'specified previous year' means a 'previous year' which

SRI SASHI BADALIA,KOLKATA vs. A.C.I.T CC - XXVII,KOLKATA., KOLKATA

In the result, appeals filed by assessee are allowed

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

153B and 153C which are in fact self contained provision, any return filed u/s. 153A of the Act cannot have any bearing about the return filed earlier u/s. 139 of the Act. Therefore, the AO cannot make weighment of the amount of income as shown u/s. 139 of the Act and shown u/s. 153A of the Act. A reference

SRI SASHI BADALIA,KOLKATA vs. A.C.I.T CC - XXVII,KOLKATA., KOLKATA

In the result, appeals filed by assessee are allowed

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

153B and 153C which are in fact self contained provision, any return filed u/s. 153A of the Act cannot have any bearing about the return filed earlier u/s. 139 of the Act. Therefore, the AO cannot make weighment of the amount of income as shown u/s. 139 of the Act and shown u/s. 153A of the Act. A reference

SRI SASHI BADALIA,KOLKATA vs. A.C.I.T CC - XXVII,KOLKATA., KOLKATA

In the result, appeals filed by assessee are allowed

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

153B and 153C which are in fact self contained provision, any return filed u/s. 153A of the Act cannot have any bearing about the return filed earlier u/s. 139 of the Act. Therefore, the AO cannot make weighment of the amount of income as shown u/s. 139 of the Act and shown u/s. 153A of the Act. A reference

SRI SASHI BADALIA,KOLKATA vs. A.C.I.T CC - XXVII,KOLKATA., KOLKATA

In the result, appeals filed by assessee are allowed

Bench: Shri Mahavir Singh & Shri Waseem Ahmed

153B and 153C which are in fact self contained provision, any return filed u/s. 153A of the Act cannot have any bearing about the return filed earlier u/s. 139 of the Act. Therefore, the AO cannot make weighment of the amount of income as shown u/s. 139 of the Act and shown u/s. 153A of the Act. A reference

D.C.I.T CC - VII,KOLKATA, KOLKATA vs. SRI SHYAM SUNDER DHANUKA, KOLKATA

In the result, both the appeal of Revenue stand dismissed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

153B and 153C if read jointly then it shows that these provisions are complete course for such assessment where such penalty initiated after 31.03.2003. However, these provisions of the Act demand to exclude the normal assessment procedure as covered u/s 139/147/148, 149/151/153 of the Act. In this circumstances, L’d CIT(A) opined that there is no need to make

DCIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA vs. AMBEY MINING PVT. LTD.,, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

u/s 271 AAA alone. The AO has treated assessment year 2009-10 as the 'specified previous year' and imposed the instant penalty. 7. Now the question arises about the determination of the 'specified previous year' as per sub-clause (i) of the Explanation (b) to section 271AAA, which provides that a 'specified previous year' means a 'previous year' which

DCIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA vs. M/S. CALCUTTA INDUSTRIAL SUPPLY CORP., KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

u/s 271 AAA alone. The AO has treated assessment year 2009-10 as the 'specified previous year' and imposed the instant penalty. 7. Now the question arises about the determination of the 'specified previous year' as per sub-clause (i) of the Explanation (b) to section 271AAA, which provides that a 'specified previous year' means a 'previous year' which

DCIT, CENTRAL CIRCLE - 2(2), KOLKATA, KOLKATA vs. AKA LOGISTICS PVT. LTD.,, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

u/s 271 AAA alone. The AO has treated assessment year 2009-10 as the 'specified previous year' and imposed the instant penalty. 7. Now the question arises about the determination of the 'specified previous year' as per sub-clause (i) of the Explanation (b) to section 271AAA, which provides that a 'specified previous year' means a 'previous year' which

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. M/S INDRADEV VYAPAAR PVT. LTD., KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

u/s 271 AAA alone. The AO has treated assessment year 2009-10 as the 'specified previous year' and imposed the instant penalty. 7. Now the question arises about the determination of the 'specified previous year' as per sub-clause (i) of the Explanation (b) to section 271AAA, which provides that a 'specified previous year' means a 'previous year' which

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. M/S CHAND TIE-UP PVT. LTD., KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

u/s 271 AAA alone. The AO has treated assessment year 2009-10 as the 'specified previous year' and imposed the instant penalty. 7. Now the question arises about the determination of the 'specified previous year' as per sub-clause (i) of the Explanation (b) to section 271AAA, which provides that a 'specified previous year' means a 'previous year' which

M/S V.A.R.ALLOY & STEEL PVT. LTD.,KOLKATA vs. ITO, WARD-3(2), KOLKATA, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

u/s 271 AAA alone. The AO has treated assessment year 2009-10 as the 'specified previous year' and imposed the instant penalty. 7. Now the question arises about the determination of the 'specified previous year' as per sub-clause (i) of the Explanation (b) to section 271AAA, which provides that a 'specified previous year' means a 'previous year' which

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. M/S PASUPATI COMMERCE PVT. LTD., KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

u/s 271 AAA alone. The AO has treated assessment year 2009-10 as the 'specified previous year' and imposed the instant penalty. 7. Now the question arises about the determination of the 'specified previous year' as per sub-clause (i) of the Explanation (b) to section 271AAA, which provides that a 'specified previous year' means a 'previous year' which

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. M/S ALISSA NIRMANS PVT. LTD., KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

u/s 271 AAA alone. The AO has treated assessment year 2009-10 as the 'specified previous year' and imposed the instant penalty. 7. Now the question arises about the determination of the 'specified previous year' as per sub-clause (i) of the Explanation (b) to section 271AAA, which provides that a 'specified previous year' means a 'previous year' which

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. M/S ASHARA VINIMAY PVT. LTD., KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

u/s 271 AAA alone. The AO has treated assessment year 2009-10 as the 'specified previous year' and imposed the instant penalty. 7. Now the question arises about the determination of the 'specified previous year' as per sub-clause (i) of the Explanation (b) to section 271AAA, which provides that a 'specified previous year' means a 'previous year' which

ACIT, CENTRAL CIRCLE-2(3), KOLKATA, KOLKATA vs. SHRI RAMAUTAR GROURISARIA, KOLKATA

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godara

u/s 271 AAA alone. The AO has treated assessment year 2009-10 as the 'specified previous year' and imposed the instant penalty. 7. Now the question arises about the determination of the 'specified previous year' as per sub-clause (i) of the Explanation (b) to section 271AAA, which provides that a 'specified previous year' means a 'previous year' which