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12 results for “penalty u/s 271”+ Section 133(6)clear

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Key Topics

Section 69A20Section 4018Section 115B10Addition to Income10Section 1485Exemption5Section 133(6)4Disallowance4Section 40A(3)3House Property

DY. C.I.T. CIR-.2, NAGPUR vs. SHRI GOVINDDAS GOVERDHAN DAGA, NAGPUR

In the result, cross-objection filed by the assessee stands dismissed

ITA 517/NAG/2016[2012-13]Status: DisposedITAT Nagpur05 Feb 2025AY 2012-13
For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke
Section 147Section 148Section 44A

penalty\nproceedings a/s 272.4(2)(c) of the L.T. Act, 1961 and to take other necessary\nsteps under the law.\"\n5.1 The AR of-the assessee later on submitted copies of assessment order\npassed by ACIT(CC)-1(4). Nagpur, u/s 143(3) and stated that the undersigned\nhad no jurisdiction to issue notice u/s 133(6

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. ITO WD 3, EXEMP, NAGPUR, NAGPUR

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

3
Deduction3
Section 271(1)(c)2
ITA 128/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

penalty proceedings under section 271(1)(c) of the Act separately for furnishing inaccurate particulars of taxable income. The assessee being aggrieved, carried the matter before the first appellate authority. 5. The learned CIT(A), on a perusal of Form no.35, observed that there is a delay of 405 days in filing the appeal before him. The assessee, while

NAGESHWARA CHARITABLE TRUST,NAGPUR vs. INCOME TAX OFFICER, WARD-1, EXEMPTION, NAGPUR

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

ITA 129/NAG/2023[2016-17]Status: DisposedITAT Nagpur18 Nov 2024AY 2016-17

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

For Appellant: Shri Kapil HiraniFor Respondent: Shri Vikash Agrawal
Section 115BSection 133(6)Section 271(1)(c)

penalty proceedings under section 271(1)(c) of the Act separately for furnishing inaccurate particulars of taxable income. The assessee being aggrieved, carried the matter before the first appellate authority. 5. The learned CIT(A), on a perusal of Form no.35, observed that there is a delay of 405 days in filing the appeal before him. The assessee, while

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)

Section 14 of the Code with consequential directions as mentioned below:- I. We prohibit- a) the institution of suits or continuation of pending suits or proceedings against the Corporate Debtor including execution of any judgment, decree or order in any court of law, tribunal, arbitration panel or other authority;” 3. During the course of hearing before us, the learned

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)

Section 14 of the Code with consequential directions as mentioned below:- I. We prohibit- a) the institution of suits or continuation of pending suits or proceedings against the Corporate Debtor including execution of any judgment, decree or order in any court of law, tribunal, arbitration panel or other authority;” 3. During the course of hearing before us, the learned

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)

Section 14 of the Code with consequential directions as mentioned below:- I. We prohibit- a) the institution of suits or continuation of pending suits or proceedings against the Corporate Debtor including execution of any judgment, decree or order in any court of law, tribunal, arbitration panel or other authority;” 3. During the course of hearing before us, the learned

DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-2, NAGPUR vs. M/S UNITED BUILDERS , BHANDARA

In the result, appeal filed by the Revenue is allowed

ITA 56/NAG/2020[2014-15]Status: DisposedITAT Nagpur14 Aug 2024AY 2014-15

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

For Appellant: NoneFor Respondent: Shri Kailash C. Kanojiya
Section 133(6)Section 143(3)

133(6). The Assessing Officer then issued a show cause notice to the assessee on 03/10/2016, who was asked to explain as to why the expenses M/s. United Builders ITA no.56/Nag./2020 debited to Profit & Loss A/c on account of sub-letting the work shall not be disallowed as not a single party has submitted its confirmation. The Assessing Officer

SATISH KUMAR MADANLAL GUPTA,GONDIA vs. INCOME TAX OFFICER WARD -1, GONDIA

In the result, appeal filed by the assessee for the ay 2009–10 stands dismissed

ITA 22/NAG/2020[2009-10]Status: DisposedITAT Nagpur01 Aug 2024AY 2009-10

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

For Appellant: Shri M.K.M. AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 69A

u/s 271(1)(b) be orders to be waived.” 4. Brief facts:– The assessee is an individual. For the year under consideration, the assessee had not filed his return of income. During the relevant assessment year, as per AIR information, the assessee was found to have deposited cash of ` 5,28,35,502 in his bank account with Bank

SATISH KUMAR MADANLAL GUPTA,GONDIA vs. INCOME TAX OFFICER WARD -1, GONDIA

In the result, appeal filed by the assessee for the ay 2009–10 stands dismissed

ITA 23/NAG/2020[2010-11]Status: DisposedITAT Nagpur01 Aug 2024AY 2010-11

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

For Appellant: Shri M.K.M. AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 69A

u/s 271(1)(b) be orders to be waived.” 4. Brief facts:– The assessee is an individual. For the year under consideration, the assessee had not filed his return of income. During the relevant assessment year, as per AIR information, the assessee was found to have deposited cash of ` 5,28,35,502 in his bank account with Bank

SATISH KUMAR MADANLAL GUPTA,GONDIA vs. INCOME TAX OFFICER WARD -1, GONDIA

In the result, appeal filed by the assessee for the ay 2009–10 stands dismissed

ITA 24/NAG/2020[2011-12]Status: DisposedITAT Nagpur01 Aug 2024AY 2011-12

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

For Appellant: Shri M.K.M. AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 69A

u/s 271(1)(b) be orders to be waived.” 4. Brief facts:– The assessee is an individual. For the year under consideration, the assessee had not filed his return of income. During the relevant assessment year, as per AIR information, the assessee was found to have deposited cash of ` 5,28,35,502 in his bank account with Bank

INCOME TAX OFFICER WARD-1, GONDIA vs. SHRI SATISHKUMAR MADANLAL GUPTA , GONDIA

In the result, appeal filed by the assessee for the ay 2009–10 stands dismissed

ITA 28/NAG/2020[2009-10]Status: DisposedITAT Nagpur01 Aug 2024AY 2009-10

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

For Appellant: Shri M.K.M. AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 69A

u/s 271(1)(b) be orders to be waived.” 4. Brief facts:– The assessee is an individual. For the year under consideration, the assessee had not filed his return of income. During the relevant assessment year, as per AIR information, the assessee was found to have deposited cash of ` 5,28,35,502 in his bank account with Bank

INCOME TAX OFFICER WARD-1, GONDIA vs. SHRI SATISHKUMAR MADANLAL GUPTA , GONDIA

In the result, appeal filed by the assessee for the ay 2009–10 stands dismissed

ITA 29/NAG/2020[2011-12]Status: DisposedITAT Nagpur01 Aug 2024AY 2011-12

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

For Appellant: Shri M.K.M. AgrawalFor Respondent: Shri Kailash C. Kanojiya
Section 69A

u/s 271(1)(b) be orders to be waived.” 4. Brief facts:– The assessee is an individual. For the year under consideration, the assessee had not filed his return of income. During the relevant assessment year, as per AIR information, the assessee was found to have deposited cash of ` 5,28,35,502 in his bank account with Bank