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2 results for “penalty u/s 271”+ Section 194Hclear

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Delhi27Mumbai19Indore9Rajkot6Jaipur4Chennai3Kolkata2Hyderabad1Bangalore1Ahmedabad1

Key Topics

Section 409Section 143(3)3Section 2502TDS2

MURARILAL MURARKA,KOLKATA vs. I.T.O., WARD-61(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 636/KOL/2022[2014-2015]Status: DisposedITAT Kolkata20 May 2025AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 40Section 44A

Penalty proceedings u/s 271(1)(c) of the Act were also initiated separately. I.T.A. No.: 636/KOL/2022 Assessment Year: 2014-15 Murarilal Murarka. 4. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who, vide order dated 23.09.2022, partly allowed the appeal of the assessee. The disallowances on account of interest on credit card payment

SITANGSHU DAS,SOUTH TWENTY FOUR PARGANAS vs. ITO, WARD - 26(1),, KOLKATA

In the result, the appeal of the assessee is partly allowed for\nstatistical purposes

ITA 2656/KOL/2024[2016-17]Status: DisposedITAT Kolkata26 May 2025AY 2016-17
Section 143(3)Section 194CSection 250Section 40

Penalty proceedings were also\ninitiated.\n4.\nIn the first appeal, the Ld. Addl./Joint CIT(A) confirmed the\ndisallowance of the expenses for non-deduction of TDS from the\npayment made to labourers, addition on account of low drawings,\ndisallowance of 10% of the expenses for non-production of bills and\ndisallowance of 30% of commission expenses under section