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118 results for “disallowance”+ Penaltyclear

Sorted by relevance

Mumbai5,264 Delhi4,370 Ahmedabad1,372 Chennai1,007 Bangalore1,006 Kolkata994 Jaipur771 Pune766 Hyderabad534 Indore462 Chandigarh352 Surat338 Cochin189 Raipur180 Rajkot161 Cuttack135 Agra128 Lucknow122 Nagpur118 Amritsar99 Visakhapatnam91 Karnataka67 Guwahati64 Allahabad55 Ranchi52 SC47 Calcutta43 Telangana35 Dehradun34 Jodhpur32 Varanasi31 Jabalpur29 Panaji25 Patna24 Kerala6 Punjab & Haryana5 Rajasthan3 A.K. SIKRI ROHINTON FALI NARIMAN2 Himachal Pradesh1 Gauhati1 ASHOK BHAN DALVEER BHANDARI1 Orissa1 RANJAN GOGOI PRAFULLA C. PANT1

Key Topics

Section 143(3)97 Section 153C88 Section 153A76 Addition to Income63 Section 26352 Penalty40 Disallowance40 Section 80I35 Section 271(1)(c)34 Section 270A

THE WARDHA DISTRICT CENTRAL CO-OP. BANK LTD.,WARDHA vs. DCIT/ACIT CIRCLE-3, NAGPUR

In the result, assessee’s appeal stands allowed

ITA 11/NAG/2025[2009-10]Status: DisposedITAT Nagpur03 Apr 2025AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Abhay Y. Marathe

Section 271(1)(c)Section 36(1)(viia)

penalty can be levied on mere disallowance particularly when the explanation is bona fide. Consequently, penalty of ` 68 lakh levied

M/S PYRAMID DEVELOPERS,NAGPUR vs. JOINT CIT RANGE 1, NAGPUR

In the result, appeal by the assessee is allowed for statistical

ITA 343/NAG/2015[2011-12]Status: Disposed

Showing 1–20 of 118 · Page 1 of 6

30

ITAT Nagpur

26 Oct 2018

AY 2011-12

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri Ajay SinghFor Respondent: Shri U.U. Kasar

Section 131Section 133ASection 40A(3)

disallowance of penalty expenses, disallowance of rent and disallowance of advertisement expenses. Aggrieved by the order passed by the learned

ASSISTANT COMMISSIONER OF INCOME TAX , CHANDRAPUR CIRCLE , CHANDRAPUR vs. M/S CHANDRAPUR DISTRICT CENTRAL CO-OPRATIVE BANK LIMTED , CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 241/NAG/2018[2013-14]Status: DisposedITAT Nagpur21 Aug 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya

Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

disallowing the exemption, penalty cannot imposed. The penalty levied stands set aside." The situation in the present case is still

ACIT, CHANDRAPUR CIRCLE , CHANDRAPUR vs. CHANDRAPUR DISTT. CENTRAL CO-OP BANK LTD , CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 399/NAG/2019[2015-16]Status: DisposedITAT Nagpur21 Aug 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya

Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

disallowing the exemption, penalty cannot imposed. The penalty levied stands set aside." The situation in the present case is still

DEPUTY COMMISSIONER OF INCOME TAX, AMRAVATI & CHANDRAPUR CIRCLE, AMRAVATI vs. CHANDRAPUR DISTRICT CENTRAL CO-OP BANK LTD., CHANDRAPUR

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 89/NAG/2022[2018-19]Status: DisposedITAT Nagpur21 Aug 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Kailash C. Kanojiya

Section 143(3)Section 271(1)(c)Section 274Section 36(1)(viia)

disallowing the exemption, penalty cannot imposed. The penalty levied stands set aside." The situation in the present case is still

ACIT, AMRAVATI CIRCLE, AMRAVATI vs. CHANDRAPUR DIST CENTRAL CO-OP BANK LTD, CHANDRAPUR

In the result, appeal filed by the Revenue is dismissed

ITA 398/NAG/2023[2014-15]Status: DisposedITAT Nagpur18 Sept 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandeep Salonkhe

Section 271(1)(c)Section 36Section 36(1)Section 36(1)(viia)

disallowing the exemption, penalty cannot be imposed. The penalty levied stands set aside The situation in the present case is still

RAVINDRA MADHUKAR KHARCHE,NAGPUR vs. ACIT CIRCLE, CHANDRAPUR, CHANDRAPUR

The appeal of the assessee stands ALLOWED

ITA 228/NAG/2023[2017-2018]Status: DisposedITAT Nagpur16 Apr 2024AY 2017-2018

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Virtually From Itat, Pune) आयकर अपील सं. / Ita No. 228/Nag/2023 निर्धारण वर्ा / Assessment Year : 2017-18 Ravindra Madhukar Kharche, 602, Nilgiri Himalaya Empire, Phulmati Layout, Badikheda, Nagpur. Pan: Ackpk1961E . . . . . . . अपीलार्थी / Appellant

For Appellant: NoneFor Respondent: Mr Abay Marathe [Ld. DR’]

Section 10(10)Section 143(1)Section 143(2)Section 143(3)Section 24Section 250Section 270ASection 270A(8)

disallowances and the consequential additions in appeal. 2.3 Pursuant to aforestated disallowance/additions, the Ld. AO initiated penal proceedings for misreporting of income u/s 270A of the Act and after considering the submission of the assessee, by a DIN & order ITBA/PNL/F/270A/2021- 22/1041650935(1) dt. 26/03/2022 imposed a penalty

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 486/NAG/2016[2007-08]Status: DisposedITAT Nagpur09 Sept 2024AY 2007-08

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya

Section 40Section 40A(3)

penalty when the addition made by assessing officer merely on account of disallowances, therefore the penalty order passed is unjustified

GIGEO CONSTRUCTION CO. PVT. LTD.,,NAGPUR vs. ACIT, CENTRAL CIRCLE- 1(3),, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 97/NAG/2017[2003-04]Status: DisposedITAT Nagpur09 Sept 2024AY 2003-04

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya

Section 40Section 40A(3)

penalty when the addition made by assessing officer merely on account of disallowances, therefore the penalty order passed is unjustified

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs. M/S GIGEO CONSTRUCTION CO.PVT. LTD, NAGPUR

In the result, appeal filed by the assessee for the A

ITA 488/NAG/2016[2009-10]Status: DisposedITAT Nagpur09 Sept 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. Moryani a/wFor Respondent: Shri Kailash C. Kanojiya

Section 40Section 40A(3)

penalty when the addition made by assessing officer merely on account of disallowances, therefore the penalty order passed is unjustified

BHAKTVATSAL SADGURU YOGIRAJ VASANTRAO GOPALRAO GHONGE MAHARAJ TRUST,WARDHA vs. ACIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, assessee’s appeal stands allowed

ITA 598/NAG/2024[2009-10]Status: DisposedITAT Nagpur04 Mar 2025AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke

Section 11Section 12ASection 132Section 143(3)Section 153CSection 263Section 271Section 271(1)(C)Section 271(1)(c)Section 28

disallowed and resultantly allowed the appeal of the appellant. Therefore, the penalty proceedings initiated u/s 271(1)(c) of the Act and penalty

SHRI RAJESH MOOLCHAND DAYARAMANI,,NAGPUR vs. ACIT-CIRCLE-8,, NAGPUR

In the result, assessee’s appeal is allowed

ITA 293/NAG/2014[2009-10]Status: DisposedITAT Nagpur28 Jun 2017AY 2009-10

Bench: Shri P.K. Bansal & Shri Amarjit Singh

For Appellant: Shri K.P. DewaniFor Respondent: Shri A.R. Ninawe

Section 271(1)(c)Section 54FSection 54F(1)

penalty u/s 271 (1 )(c). Reliance on: i) 231 Taxman 0665 (Bom.) CIT vs. Nayan Builders and Developers D) Mere making of a claim which is not sustainable in law will not amount to furnishing of inaccurate particulars of income. Reliance on: i) 322 ITR 158(SC) CIT vs. Reliance Petro Products E) Mere disallowance

BUCCS LTD. AND NBC AND JV,BULDHANA vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 67/NAG/2023[2018-19]Status: DisposedITAT Nagpur26 Jun 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalkFor Respondent: Shri Rajat Singhai

Section 142(1)Section 143(2)Section 143(3)Section 272A(1)(d)Section 32(1)(ii)

disallowed. Penalty proceedings under section 272A(1)(d) of the Act was also initiated separately for non-compliance of the notices

PRATHAMIK SHIKSHAK KARMACHARI SAHAKARI PATSANSTHA MARYADIT vs. I.T.O. WARD -2, CHANDRAPUR

In the result, this appeal by the assessee stands allowed

ITA 524/NAG/2016[2009-10]Status: DisposedITAT Nagpur06 Jan 2017AY 2009-10

Bench: Shri Shamim Yahya. (S.M.C.)

For Appellant: NoneFor Respondent: Shri A.R. Ninawe

Section 271(1)(c)Section 4Section 80Section 80PSection 80P(2)(a)

disallowed. Penalty proceedings under section 271(1)(c) of the Income Tax Act,1961 are initiated for concealment of income

TERRA INFRA DEVELOPMENT LIMITED,NAGPUR vs. ACIT CIRCLE-3, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 297/NAG/2024[2017-18]Status: HeardITAT Nagpur12 Dec 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe

disallowance of interest on TDS and depreciation as discussed in the assessment order. The Assessing Officer also initiated penalty proceeding

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 436/NAG/2016[2005-06]Status: DisposedITAT Nagpur25 Jul 2022AY 2005-06

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

disallow the claim holding that the expenditure is in the nature of penalty for violation of law and accordingly disallowed

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 511/NAG/2016[2008-09]Status: DisposedITAT Nagpur25 Jul 2022AY 2008-09

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

disallow the claim holding that the expenditure is in the nature of penalty for violation of law and accordingly disallowed

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU A. SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 512/NAG/2016[2009-10]Status: DisposedITAT Nagpur25 Jul 2022AY 2009-10

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

disallow the claim holding that the expenditure is in the nature of penalty for violation of law and accordingly disallowed

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. SMT. ANJU SARAF, NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 438/NAG/2016[2010-11]Status: DisposedITAT Nagpur25 Jul 2022AY 2010-11

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

disallow the claim holding that the expenditure is in the nature of penalty for violation of law and accordingly disallowed

SMT. ANJU SARAF,,NAGPUR vs. A,C.I.T CENT CIR. 2(2), NAGPUR

In the result, all the appeals of the revenue, cross objections of the assessee are dismissed and appeals filed by the assessee are allowed

ITA 498/NAG/2016[2007-08]Status: DisposedITAT Nagpur25 Jul 2022AY 2007-08

Bench: Shrisandeepgosain & Shriarunkhodpia

For Appellant: Shri Sudesh BanthiaFor Respondent: Shri Piyush Kolhe

Section 143(3)Section 147Section 153ASection 80I

disallow the claim holding that the expenditure is in the nature of penalty for violation of law and accordingly disallowed