Search: disallowance

2 results for “disallowance”+ Section 271Eclear

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Key Topics

Section 271E3 Section 269T3 Section 143(3)2 Section 362 Penalty2

INCOME TAX OFFICER , WARD -4, AMRAVATI vs. SHRI MAHESH SHANKAR SORATE , DARYAPUR

In the result, appeal filed by the Revenue is dismissed

ITA 250/NAG/2018[2013-14]Status: DisposedITAT Nagpur29 Jul 2024AY 2013-14

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 269Section 269TSection 271E

section 271E of the Act cannot be levied. The learned CIT(A) by considering the explanation of the assessee deleted the addition made by the Assessing Officer. While deleting the penalty, the observations of the learned CIT(A) were as under:– “7.3 I have also examined the bank account of the appellant held in the Itwara Branch at Amravati

INCOME TAX OFFICER , WARD -4, AMRAVATI vs. SHRI MAHESH SHANKAR SORATE , DARYAPUR

INCOME TAX OFFICER , WARD -4, AMRAVATI vs. SHRI MAHESH SHANKAR SORATE , DARYAPUR

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR, NAGPUR vs. MS GONDWANA ENGINEERS LIMITED, NAGPUR