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2 results for “penalty u/s 271”+ Section 53Aclear

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Mumbai25Delhi13Chandigarh7Bangalore6Indore5Agra5Surat4Ahmedabad4Patna4Amritsar3Pune3Kolkata2Hyderabad1

Key Topics

Section 271(1)4Section 143(3)2Section 1482Long Term Capital Gains2Short Term Capital Gains2

SHIV KUMAR GOYAL.,KOLKATA vs. I.T.O WD - 41(1),KOLKATA., KOLKATA

In the result, assessee’s appeal is allowed

ITA 294/KOL/2013[2005-06]Status: DisposedITAT Kolkata07 Oct 2015AY 2005-06

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2005-06

Section 143(3)Section 148Section 2(47)Section 271Section 271(1)Section 271(1)(c)

U/s 148 has treated the advance received against POA as sale consideration with a view to buy peace and as such the provisions of section 271(10© are not attracted in the instance case.” Mr.Soumitra Chowdhury, Ld. AR is appearing on behalf of assessee and Mr.Pinaki Mukherjee, Ld. Senior DR is appearing on behalf of Revenue

ACIT, CIR-22, KOLKATA, KOLKATA vs. MRS SHEELA CHOPRA, KOLKATA

ITA 169/KOL/2014[2006-07]Status: DisposedITAT Kolkata23 Feb 2017AY 2006-07

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2006-07 Acit, Circle-22, 169 V/S. Mrs. Sheela Chopra, A.J.C. Bose Road, 8Th R-604, The Residency, Floor, Kolkata-14 City Centre, Block Dc, Sector-1, Salt Lake City, Kolkata-700 064 [Pan No.Abwpc 6131 D] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 2(47)(v)Section 53A

u/s 143(3)/147) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 30.12.2011 for assessment year 2006-07. Shri P.K. Mondal, Ld. Departmental Representative represented on behalf of Revenue and Shri R.P. Agarwal, Ld. Senior Advocate and Shri Nira Seth, Ld. Authorized Representative appeared on behalf of assessee. ITA No.169/Kol/2014