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4 results for “penalty u/s 271”+ Section 254(2)clear

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Key Topics

Addition to Income4Deduction3Section 271(1)(c)2Section 143(1)2Section 12Section 36(1)(vii)2Section 41(4)2Section 54F2Section 234A

ALFIYA AYAZALI SAYYAD,NAGPUR vs. INCOME TAX OFFICER, WARD-2(2), NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 206/NAG/2022[2010-11]Status: DisposedITAT Nagpur24 Jun 2024AY 2010-11

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Surjit Kumar Saha
Section 271(1)(c)Section 274

u/s 274 r.w.s 271(1)(c) of the Act, dated 27/12/2017. 3. Whether in the facts and circumstances, the learned CIT(A) erred in not taking cognizance of the appellate order passed by learned CIT(A)-2, Nagpur Alfiya Ayazali Sayyad ITA no.206/Nag./2022 in appeal against quantum proceedings wherein the additions have been restricted to 10% of total alleged

INOCME TAX OFFICER , WARD 1(5), NAGPUR vs. VIDARBHA KONKAN GRAMIN BANK , NAGPUR

In the result, appeals filed by the Revenue for A

2
Disallowance2
ITA 4/NAG/2019[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

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

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 1Section 143(1)Section 36(1)(vii)Section 41(4)

254] which states that under mercantile system of accounting what is receivable is brought into credit before its actually received. 3. Whether under the facts and circumstances of the case, the Ld. CIT(Appeals), Nagpur is justified in deleting the addition made on account of profit on sale of assets, without appreciating the fact that the assessee has not submitted

INOCME TAX OFFICER , WARD 1(5), NAGPUR vs. VIDARBHA KONKAN GRAMIN BANK , NAGPUR

In the result, appeals filed by the Revenue for A

ITA 5/NAG/2019[2015-16]Status: DisposedITAT Nagpur06 Dec 2024AY 2015-16

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

For Appellant: Shri C. NareshFor Respondent: Shri Sandipkumar Salunke
Section 1Section 143(1)Section 36(1)(vii)Section 41(4)

254] which states that under mercantile system of accounting what is receivable is brought into credit before its actually received. 3. Whether under the facts and circumstances of the case, the Ld. CIT(Appeals), Nagpur is justified in deleting the addition made on account of profit on sale of assets, without appreciating the fact that the assessee has not submitted

JEETENDRA CHANDRAKANT NAYAK,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOM TAX(OSD), NAGPUR

In the result, the appeal filed by the assessee is allowed

ITA 368/NAG/2023[2015-2016]Status: DisposedITAT Nagpur27 Jun 2024AY 2015-2016

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

For Appellant: Shri M.G.Moryani, AdvocateFor Respondent: Shri Rajat Singhai, Sr. DR
Section 143(3)Section 234ASection 250Section 54F

254, Bajaj Nagar, Nagpur. ……………. Appellant PAN – AAQPN4090H v/s Asstt. Commissioner of Income Tax, ……………. Respondent (OSD), Nagpur Assessee by : Shri M.G.Moryani, Advocate Revenue by : Shri Rajat Singhai, Sr. DR Date of Hearing – 27/06/2024 Date of Order – 27/06/2024 O R D E R PER K.M.ROY, A.M. The present appeal has been preferred by the assessee challenging the impugned order dated 18/10/2023, passed