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123 results for “penalty u/s 271”+ Section 27clear

Sorted by relevance

Mumbai757Delhi733Jaipur233Ahmedabad201Hyderabad165Bangalore155Chennai153Raipur125Kolkata123Pune101Chandigarh88Indore87Rajkot58Surat51Amritsar48Allahabad46Visakhapatnam29Lucknow28Nagpur21Panaji13Dehradun11Patna11Cuttack9Guwahati9Ranchi7Agra6Jabalpur6Cochin6Jodhpur4Varanasi1

Key Topics

Section 250386Section 14753Section 143(3)51Addition to Income49Section 14848Section 271(1)(c)44Section 6830Penalty25Section 274

AMITABHA SANYAL,KOLKATA vs. ITO, WARD-58(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed and the penalty levied is hereby deleted

ITA 359/KOL/2022[2011-2012]Status: DisposedITAT Kolkata05 Nov 2024AY 2011-2012

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Years: 2011-12 Amitabha Sanyal, Income Tax Officer, 108B, Block-F, New Alipore, Ward – 58(4), Kolkata, Kolkata – 700053 Vs Aayakar Bhawan, (Pan: Aleps2352J) Bamboo Villa, 169, A.J.C. Bose Road, Kolkata - 700014 (Appellant) (Respondent)

For Appellant: Shri Amitabha Sanyal, AssesseeFor Respondent: Shri P.P. Barman, CIT, Sr. DR
Section 139(1)Section 148Section 250Section 254(2)Section 271Section 271(1)(c)Section 275

271(1)(c) of the 1.T. Act is being initiated separately. Considering the facts and circumstances as discussed above, total taxable income of the assessee is assessed u/s 147/143(3) of the 1.T. Act, 1961 of Rs.2,375,350/- Computation of Total Income is made as below: Income from Other Sources (as per return) Rs. 27

Showing 1–20 of 123 · Page 1 of 7

23
Section 143(2)16
Deduction16
Disallowance12

DCIT, CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. KAILASH KUMAR TIBREWAL, KOLKATA

In the result, the appeal filed by the appellant is Allowed

ITA 626/KOL/2025[2015-16]Status: DisposedITAT Kolkata30 Jul 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Altaf Hussain, DR
Section 132(1)Section 143(1)Section 271(1)(c)Section 275Section 275(1)(c)

27,23,620/- and the same was processed u/s 143(1) of the Act. Thereafter, a search u/s 132(1) of the Act wasconducted on the assessee on 19.02.2020 and consequently, the assessment was framed vide order dated 30.09.2021, wherein the addition of ₹3,75,00,000/- was made on peak credit basis for loans advanced to various parties

DCIT,CENTRAL CIRCLE-1(4), KOLKATA, KOLKATA vs. KAILASH KUMAR TIBREWAL, KOLKATA

In the result, the appeal filed by the appellant is Allowed

ITA 627/KOL/2025[2016-17]Status: DisposedITAT Kolkata30 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Altaf Hussain, DR
Section 132(1)Section 143(1)Section 271(1)(c)Section 275Section 275(1)(c)

27,23,620/- and the same was processed u/s 143(1) of the Act. Thereafter, a search u/s 132(1) of the Act wasconducted on the assessee on 19.02.2020 and consequently, the assessment was framed vide order dated 30.09.2021, wherein the addition of ₹3,75,00,000/- was made on peak credit basis for loans advanced to various parties

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

In the result the appeal is partly allowed”

ITA 575/KOL/2023[2010-11]Status: DisposedITAT Kolkata05 Jun 2024AY 2010-11

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

Section 250

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 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

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

In the result the appeal is partly allowed”

ITA 584/KOL/2023[2005-06]Status: DisposedITAT Kolkata05 Jun 2024AY 2005-06

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

Section 250

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 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

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

In the result the appeal is partly allowed”

ITA 583/KOL/2023[2004-05]Status: DisposedITAT Kolkata05 Jun 2024AY 2004-05

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

Section 250

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 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

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 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

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 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

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 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

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s

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

In the result the appeal is partly allowed”

ITA 563/KOL/2023[2003-04]Status: DisposedITAT Kolkata05 Jun 2024AY 2003-04

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

Section 250

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 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

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 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

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 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

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 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

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 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

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 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

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 250 13.04.2015 271(1)(c) Bhaskaran 29 584/K/23 2005-2006 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 30 585/K/23 2007-2008 Tharur 29.06.2022 u/s 250 13.04.2015 271(1)(c) Bhaskaran 31 586/K/23 2008-2009 Tharur 30.06.2022 u/s