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2 results for “penalty u/s 271”+ Section 234Aclear

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Key Topics

Section 271(1)(c)6Section 1475Section 1484Section 693Section 249(3)2Section 270A2Section 234A2Section 682Penalty2Addition to Income

DILEEP KUMAR OJHA,SITAPUR vs. NFAC DELHI, DELHI

In the result, these appeals of the assessee are partly allowed for statistical purposes

ITA 453/LKW/2024[2013-14]Status: DisposedITAT Lucknow27 Feb 2025AY 2013-14

Bench: Shri Sudhhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Ravinder Aggarwal, C.AFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 147Section 148Section 234ASection 249(3)Section 270ASection 271(1)(b)Section 271(1)(c)Section 69Section 69C

section 234A, 234B and 243C of the I.T. Act, 1961. ITA Nos. 453 to 463/LKW/2024 Page 3 of 9 7. On the basis of facts and circumstances of the case, Ld. AO has erred both in law as well as on facts in initiating the penalty u/s 271

2
Natural Justice2

VIPIN DWIVEDI ,LUCKNOW vs. ASSESSING OFFICER, , NFAC

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 241/LKW/2025[2016-17]Status: DisposedITAT Lucknow30 Jun 2025AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2016-17 Vipin Dwivedi V. The Assessing Officer C-272, Nirala Nagar Nfac Lucknow Tan/Pan:Aiapd4894M (Appellant) (Respondent) Appellant By: None Respondent By: Shri R. K. Agarwal, Cit(Dr) Date Of Hearing: 10 06 2025 Date Of Pronouncement: 30 06 2025 O R D E R

For Appellant: NoneFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 115BSection 143(3)Section 147Section 148Section 234ASection 68Section 69

penalty proceedings under sections 271(1)(b) and 271(1)(c) of the Act, separately. 3. Aggrieved, the Assessee preferred an appeal before the ld. First Appellate Authority. However, the appeal before the Ld. First Appellate Authority/NFAC came to be dismissed for the reason of non-compliance by the assessee. 4. Now, the assessee has approached this Tribunal challenging