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137 results for “penalty u/s 271”+ Section 24clear

Sorted by relevance

Mumbai794Delhi763Jaipur235Ahmedabad225Hyderabad167Bangalore163Chennai146Kolkata137Raipur136Pune112Indore106Chandigarh89Rajkot62Surat55Allahabad48Amritsar42Nagpur35Visakhapatnam30Lucknow29Patna20Ranchi14Panaji14Cuttack10Dehradun8Guwahati8Jodhpur7Cochin7Varanasi7Agra6Jabalpur3

Key Topics

Section 250332Section 271(1)(c)113Section 14759Addition to Income52Section 143(3)47Section 6845Section 14845Section 26332Penalty

KALIPADA SAHA,HOOGHLY vs. ITO, WARD-24(3),HOOGHLY. , HOOGHLY

In the result, all the four appeals of the assessee are dismissed

ITA 1191/KOL/2023[2013-14]Status: DisposedITAT Kolkata12 Jun 2024AY 2013-14

Bench: Shri Rajpal Yadav & Shri Rakesh Mishra

For Appellant: N o n eFor Respondent: Shri B. K. Singh, Addl. CIT
Section 147Section 148Section 250Section 263Section 271(1)(c)

24(3), Hooghly Hooghly, West Bengal-712149. (PAN: APYPS8000D) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri B. K. Singh, Addl. CIT Date of Hearing : 06.06.2024 Date of Pronouncement : 12.06.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: All these appeals filed by the assessee are against the separate orders of Ld. Commissioner

Showing 1–20 of 137 · Page 1 of 7

30
Disallowance21
Deduction20
Section 27419

KALIPADA SAHA,HOOGHLY vs. ITO, WARD-24(3), HOOGHLY. , HOOGHLY

In the result, all the four appeals of the assessee are dismissed

ITA 1190/KOL/2023[2012-13]Status: DisposedITAT Kolkata12 Jun 2024AY 2012-13

Bench: Shri Rajpal Yadav & Shri Rakesh Mishra

For Appellant: N o n eFor Respondent: Shri B. K. Singh, Addl. CIT
Section 147Section 148Section 250Section 263Section 271(1)(c)

24(3), Hooghly Hooghly, West Bengal-712149. (PAN: APYPS8000D) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri B. K. Singh, Addl. CIT Date of Hearing : 06.06.2024 Date of Pronouncement : 12.06.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: All these appeals filed by the assessee are against the separate orders of Ld. Commissioner

KALIPADA SAHA,HOOHLY vs. ITO, WARD-24(3), HOOGHLY. , HOOGHLY

In the result, all the four appeals of the assessee are dismissed

ITA 1189/KOL/2023[2011-12]Status: DisposedITAT Kolkata12 Jun 2024AY 2011-12

Bench: Shri Rajpal Yadav & Shri Rakesh Mishra

For Appellant: N o n eFor Respondent: Shri B. K. Singh, Addl. CIT
Section 147Section 148Section 250Section 263Section 271(1)(c)

24(3), Hooghly Hooghly, West Bengal-712149. (PAN: APYPS8000D) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri B. K. Singh, Addl. CIT Date of Hearing : 06.06.2024 Date of Pronouncement : 12.06.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: All these appeals filed by the assessee are against the separate orders of Ld. Commissioner

KALIPADA SAHA,HOOGHLY vs. ITO,WARD-24(3), HOOGHLY, HOOGHLY

In the result, all the four appeals of the assessee are dismissed

ITA 1188/KOL/2023[2010-11]Status: DisposedITAT Kolkata12 Jun 2024AY 2010-11

Bench: Shri Rajpal Yadav & Shri Rakesh Mishra

For Appellant: N o n eFor Respondent: Shri B. K. Singh, Addl. CIT
Section 147Section 148Section 250Section 263Section 271(1)(c)

24(3), Hooghly Hooghly, West Bengal-712149. (PAN: APYPS8000D) (Appellant) (Respondent) Present for: Appellant by : N o n e Respondent by : Shri B. K. Singh, Addl. CIT Date of Hearing : 06.06.2024 Date of Pronouncement : 12.06.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: All these appeals filed by the assessee are against the separate orders of Ld. Commissioner

BMW INDUSTRIES LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

In the result, all the three appeals of the assessee are allowed

ITA 2587/KOL/2025[2016-2017]Status: DisposedITAT Kolkata20 Jan 2026AY 2016-2017
Section 143(3)Section 147Section 148Section 271(1)(c)Section 68

section 271(1)(c). That is clearly not the intendment of the Legislature.\n11. In this behalf the observations of this Court made in Sree Krishna Electricals v. State of Tamil Nadu[2009] 23 VST 249 as regards the penalty are apposite. In the aforementioned decision which pertained to the penalty proceedings in Tamil Nadu General Sales

BMW INDUSTRIES LIMITED ,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

In the result, all the three appeals of the assessee are allowed

ITA 2586/KOL/2025[2015-2016]Status: DisposedITAT Kolkata20 Jan 2026AY 2015-2016
Section 143(3)Section 147Section 148Section 271(1)(c)Section 68

section 271(1)(c). That is clearly not the intendment\nof the Legislature.\n11. In this behalf the observations of this Court made in Sree Krishna Electricals v. State\nof Tamil Nadu[2009] 23 VST 249 as regards the penalty are apposite. In the\naforementioned decision which pertained to the penalty proceedings in Tamil Nadu\nGeneral Sales

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 562/KOL/2023[2002-03]Status: DisposedITAT Kolkata05 Jun 2024AY 2002-03

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23 1999-2000 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 26 581/K/23 2000-2001 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 572/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23 1999-2000 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 26 581/K/23 2000-2001 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 574/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23 1999-2000 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 26 581/K/23 2000-2001 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 566/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23 1999-2000 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 26 581/K/23 2000-2001 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 567/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23 1999-2000 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 26 581/K/23 2000-2001 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 568/KOL/2023[2007-08]Status: DisposedITAT Kolkata05 Jun 2024AY 2007-08

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23 1999-2000 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 26 581/K/23 2000-2001 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 569/KOL/2023[2007-08]Status: DisposedITAT Kolkata05 Jun 2024AY 2007-08

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23 1999-2000 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 26 581/K/23 2000-2001 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 582/KOL/2023[2001-02]Status: DisposedITAT Kolkata05 Jun 2024AY 2001-02

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23 1999-2000 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 26 581/K/23 2000-2001 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 565/KOL/2023[2004-05]Status: DisposedITAT Kolkata05 Jun 2024AY 2004-05

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23 1999-2000 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 26 581/K/23 2000-2001 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 588/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23 1999-2000 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 26 581/K/23 2000-2001 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 586/KOL/2023[2008-09]Status: DisposedITAT Kolkata05 Jun 2024AY 2008-09

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23 1999-2000 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 26 581/K/23 2000-2001 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 585/KOL/2023[2007-08]Status: DisposedITAT Kolkata05 Jun 2024AY 2007-08

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23 1999-2000 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 26 581/K/23 2000-2001 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

ITA 587/KOL/2023[2009-10]Status: DisposedITAT Kolkata05 Jun 2024AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23 1999-2000 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 26 581/K/23 2000-2001 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

ITA 564/KOL/2023[2004-05]Status: DisposedITAT Kolkata05 Jun 2024AY 2004-05

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

Section 250

24 579/K/23 2013-2014 Nalini 12.07.2022 250 23.04.2015 271(1)(c) Bhaskaran 25 580/K/23 1999-2000 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 26 581/K/23 2000-2001 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 27 582/K/23 2001-2002 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 28 583/K/23 2004-2005 Tharur 29.06.22 u/s