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7 results for “penalty u/s 271”+ Section 249(4)(b)clear

Sorted by relevance

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Key Topics

Section 14726Section 1489Section 271(1)(c)8Section 10(37)6Section 1444Section 69A4Addition to Income4Section 143(2)3Section 143(3)

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

b) and 271(1)(c).” ITA. No.459/LKW/2024 1. On facts and circumstances of the case, the order passed by Ld. Authorities below u/s 147 r.w.s 144 is bad in law and without jurisdiction and needs be quashed as the same is passed before service of notice u/s 148. 2. On the facts and circumstances of the case, the order passed

3
Reassessment3
Natural Justice3
Limitation/Time-bar2

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

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

ITA 249/LKW/2024[2013-14]Status: DisposedITAT Lucknow09 Dec 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri Dharmendra Kumar, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 10(37)Section 139(1)Section 144Section 147Section 148Section 2(14)(iii)Section 271(1)(c)

271(1)(c) of the Act dated 21.09.2022, pertaining to the assessment year 2013-14. 2. For the sake of convenience, both appeals were heard together and are being disposed of by way of consolidated order. First, we take up the ITA. No. 249/LKW/2024 (Quantum Appeal), pertaining to the A.Y. 2013-14. The assessee has raised the following grounds

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

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

ITA 251/LKW/2024[2013-14]Status: DisposedITAT Lucknow09 Dec 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri Dharmendra Kumar, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 10(37)Section 139(1)Section 144Section 147Section 148Section 2(14)(iii)Section 271(1)(c)

271(1)(c) of the Act dated 21.09.2022, pertaining to the assessment year 2013-14. 2. For the sake of convenience, both appeals were heard together and are being disposed of by way of consolidated order. First, we take up the ITA. No. 249/LKW/2024 (Quantum Appeal), pertaining to the A.Y. 2013-14. The assessee has raised the following grounds

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 271/LKW/2024[2015-16]Status: DisposedITAT Lucknow05 Aug 2024AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

271(1)(c) of the Act. 8. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 9. BECAUSE each ground taken in appeal is mutually exclusive and without prejudice to each other. 10. The "appellant" craves leave, to add, delete or modify any of the grounds before hearing of appeal. ITA No.273/LKW/2024: 1.1. BECAUSE

M/S FIVE ROSES,KANPUR vs. J/DCIT-CC,, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 272/LKW/2024[2016-17]Status: DisposedITAT Lucknow05 Aug 2024AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

271(1)(c) of the Act. 8. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 9. BECAUSE each ground taken in appeal is mutually exclusive and without prejudice to each other. 10. The "appellant" craves leave, to add, delete or modify any of the grounds before hearing of appeal. ITA No.273/LKW/2024: 1.1. BECAUSE

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 273/LKW/2024[2017-18]Status: DisposedITAT Lucknow05 Aug 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

271(1)(c) of the Act. 8. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 9. BECAUSE each ground taken in appeal is mutually exclusive and without prejudice to each other. 10. The "appellant" craves leave, to add, delete or modify any of the grounds before hearing of appeal. ITA No.273/LKW/2024: 1.1. BECAUSE

SANT HARAJINDAR SINGH,PILIBHIT vs. INCOME TAX OFFICERITO-2(4), PILIBHIT-1, PILIBHIT

In the result, the appeal of the assessee is dismissed for statistical purposes

ITA 565/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshrasant Harajindar Singh V. Income Tax Officer-2(4), Trilok Singh Santpipariya Pilibhit-1 Karam Puranpur, Pilibhit, Uttar Income Tax Office, Near Pradesh-262122. Lic Office, Awas Vikas Colony, Pilibhit, Uttar Pradesh-262001. Pan:Dlmps4218F (Appellant) (Respondent) Appellant By: None Respondent By: Shri Amit Singh Chauhan, Cit(Dr) Date Of Hearing: 04 08 2025 Date Of Pronouncement: 07 08 2025 O R D E R

For Appellant: NoneFor Respondent: Shri Amit Singh Chauhan, CIT(DR)
Section 144Section 147Section 148Section 148ASection 249(2)Section 69A

penalty u/s 271(1) (C) of the Act. 3. The learned income tax officer has erred in law and on facts in charging interest u/s-234A, 234B and 234C of the Act. 4. Appellant craves leave to add, amend, and modify any or all grounds of appeal. 5. Submission of appellant: During the appellate proceedings, appellant has made submissions, which