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4 results for “penalty u/s 271”+ Section 194clear

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Delhi124Jaipur57Mumbai57Raipur39Allahabad17Chennai16Bangalore15Amritsar10Kolkata8Chandigarh8Ahmedabad7Surat5Indore4Hyderabad4Nagpur4Visakhapatnam1Dehradun1Patna1Rajkot1Agra1

Key Topics

Section 2638Section 1474Section 1484Addition to Income4Section 143(3)3Section 2502Section 1392Section 142(1)2Section 682

GAJANAND FINANCIAL CONSULTANCY PRIVATE LIMITED,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) NAGPUR, NAGPUR

In the result, assessee’s appeal is allowed

ITA 126/NAG/2025[2013-2014]Status: DisposedITAT Nagpur22 Sept 2025AY 2013-2014

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Pankaj Kumar
Section 143(3)Section 263Section 68

194 Taxman 504 (Delhi) (5) It is respectfully submitted that the issue regarding genuineness of the transaction of investment in Share Capital and Unsecured Loan of TPPL and nature and source of sum utilized for such investment as pointed out in para 6.4 of the Assessment order passed in the case of assessee is already contested in appeal before

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

Condonation of Delay2
Cash Deposit2
Undisclosed Income2

In the result, assessee’s appeal is allowed for statistical purposes

ITA 400/NAG/2024[2014-15]Status: DisposedITAT Nagpur04 Mar 2025AY 2014-15

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

For Appellant: Shri Madhav VichoreFor Respondent: Shri Abhay Y. Marathe
Section 56(2)Section 56(2)(viib)

penalty proceedings initiated u/s 271(1)(c) of Income Tax Act may be dropped as there is no concealment or inaccurate particulars stated.” 8. The learned CIT(A), considering the entire details submissions filed by the assessee, however, dismissed the appeal of the assessee by following observations:– “DECISIONS & REASONS: 7. I have considered the facts of the case and submissions

PRAVIN SHRAWANLAL SAHU,NAGPUR vs. ASSESSING OFFICER, NFAC, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 199/NAG/2023[2014-15]Status: DisposedITAT Nagpur27 Dec 2023AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.199 & 200/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2015-16 Pravin Shrawanlal Sahu, The Assessing Officer- Plot No.517, Sahu Bhawan, V Nfac. Chandabai Layout, Chandan S Nagar, Medical Square, Nagpur – 440009. Pan: Bbmps2413P Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Ca Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 29/11/2023 Date Of Pronouncement 27/12/2023

Section 139Section 142(1)Section 147Section 148Section 250

271(1)(c) for concealing the particulars of his income and penalty u/s 271F for non-filing of return are issued separately. Interest u/s 234A, 234B and 234C is being charged. Notice of demand being made the integral part of this order is being issued.” Pravin Shrawanlal Sahu [A] 4. Aggrieved by the assessment order, assessee carried appeal before

PRAVIN SHRAWANLAL SAHU,NAGPUR vs. ASSESSING OFFICER, NFAC, DELHI

In the result, appeal of the assessee in ITA

ITA 200/NAG/2023[2015-16]Status: DisposedITAT Nagpur27 Dec 2023AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.199 & 200/Nag/2023 िनधा"रण वष" / Assessment Years : 2014-15 & 2015-16 Pravin Shrawanlal Sahu, The Assessing Officer- Plot No.517, Sahu Bhawan, V Nfac. Chandabai Layout, Chandan S Nagar, Medical Square, Nagpur – 440009. Pan: Bbmps2413P Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Ca Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 29/11/2023 Date Of Pronouncement 27/12/2023

Section 139Section 142(1)Section 147Section 148Section 250

271(1)(c) for concealing the particulars of his income and penalty u/s 271F for non-filing of return are issued separately. Interest u/s 234A, 234B and 234C is being charged. Notice of demand being made the integral part of this order is being issued.” Pravin Shrawanlal Sahu [A] 4. Aggrieved by the assessment order, assessee carried appeal before