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4 results for “penalty u/s 271”+ Section 269Tclear

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Delhi44 Jaipur35 Indore25 Hyderabad23 Pune16 Chennai14 Mumbai13 Bangalore7 Cochin6 Ahmedabad4 Kolkata4 Lucknow3 Cuttack2 Chandigarh2 Nagpur2 Amritsar2 Jodhpur1 Visakhapatnam1 Rajkot1 Surat1

Key Topics

Section 2638 Section 1476 Section 271A4 Section 44A4 Penalty4 Section 143(3)3 Section 2713 Section 269S2 Section 271D2

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, SILIGURI, SILIGURI vs. SUNIL KUMAR KUNDU, SILIGURI

In the result, the appeal filed by the revenue is here by dismissed

ITA 2110/KOL/2024[2016-17]Status: DisposedITAT Kolkata03 Apr 2025AY 2016-17

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 253Section 269TSection 271Section 3

Section 269T of the Act as a result of which the penalty proceedings u/s 271( e) of the Act was initiated

MOHAMMED GYASUDDIN,KOLKATA vs. ACIT, CIR.-30, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 570/KOL/2020[2011-12]Status: Disposed

ITAT Kolkata

16 May 2024

AY 2011-12

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(3)Section 147Section 148Section 263Section 269SSection 271D

269T read with Section 271D & 271E of the Act respectively. 3. Subsequently, the ld. Pr. CIT issued a notice u/s 263 of the Act dated 28.11.2019 whereby he indicated that Rs. 1,77,84,300/- was never verified from the angle of genuineness of transaction by ld. AO and hence, proceedings u/s 263 of the Act were merited. 3.1. After

MOHAMMED GYASUDDIN,KOLKATA vs. ACIT, CIR.-30, KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 571/KOL/2020[2012-12]Status: DisposedITAT Kolkata16 May 2024AY 2012-12

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(3)Section 147Section 148Section 263Section 269SSection 271D

269T read with Section 271D & 271E of the Act respectively. He, however, accepted the taxable income at Rs. 37,84,930/-, as in the original assessment order dated 23.03.2015. Page 2 of 15 I.T.A. No.: 571/KOL/2020 Assessment Year: 2012-13 Mohammed Gyasuddin. 3. Subsequently, the ld. Pr. CIT issued a notice u/s 263 of the Act dated 28.11.2019 whereby

ANITA BASAK,KOLKATA vs. ACIT, CC 1(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2174/KOL/2025[2018-19]Status: DisposedITAT Kolkata19 Dec 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Anita Basak Acit, Central Circle 1(1), C/O. S.N. Ghosh & Associates, Kolkata, Advocates, Aaykar Bhawan Poorva, 2, Garstin Place, 2 Nd Floor, Suite 110 Shanti Pally, 5 Th Floor, Vs. No.203, Off Hare Street, Kolkata, Eastern Metropolitian By Pass, West Bengal-700001, Kolkata-700107, West Bengal (Appellant) (Respondent) Pan No. Ahhpb5785B Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 04.12.2025 Date Of Pronouncement: 19.12.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Ruchika Sharma, DR

Section 1Section 133Section 143(3)Section 144Section 144ASection 145(3)Section 270ASection 271Section 271ASection 44A

u/s 44AB of the Act nonetheless, there may Anita Basak; A.Y. 2018-19 be being shortcomings in the books of account. The case of the assessee find support from the decision of Third Member decision in case of ACIT Vs. Aggarwal Construction Co. (2007) 106 ITD 129 (Chandigarh) dated 29.01.2007, wherein it has been held as under:- “15. I have