Search: section 68

2 results for “section 68”+ Section 271Dclear

Sorted by relevance

Key Topics

Section 271D8 Section 269S5 Section 1483 Penalty2 Addition to Income2 Limitation/Time-bar2

SHRI PRAKASH JIWANDAS WANJARI,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, NAGPUR

In the result, we are of the considered view that the case on hand does not warrant levy of penalty under Section 271D of the Act

ITA 232/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Oct 2024AY 2011-12

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Abhay Y. Marathe

Section 143(3)Section 147Section 148Section 269SSection 271DSection 273ASection 80C

68 or 69 of the Act. 2.9 The AO in the original assessment accepted the contention of the appellant, the Addl./Joint CIT now has initiated and levied the penalty u/s 271D of the Income Tax Act, 1961 just to penalize the genuine and unintentional mistake of the appellant even though due to this transaction of the appellant there

SHRI PRAKASH JIWANDAS WANJARI,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, NAGPUR

SHRI PRAKASH JIWANDAS WANJARI,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, NAGPUR

SHRI BABURAO RAMBHAU KAPTE,CHANDRAPUR vs. JOINT COMMISSIONER OF INCOME TAX, CHANDRAPUR RANGE, CHANDRAPUR