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5 results for “penalty u/s 271”+ Section 10(38)clear

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Key Topics

Section 20110Section 143(3)8Section 2(22)(e)8Section 274Section 271A4Section 143(1)4Section 1324Section 153A4Penalty4

M/S SHREE BALAJI CONCEPTS,MARGAO vs. INCOME TAX OFFICER (INTERNATIONAL TXATION), WARD -1, PANAJI

The appeal of the assessee is allowed in the terms indicated as above

ITA 73/PAN/2018[2012-13]Status: DisposedITAT Panaji13 May 2022AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13

For Appellant: Shri M. R. Hegde, CA &For Respondent: Smt. Rijula Uniyal, Sr. DR
Section 156Section 191Section 195Section 201Section 201(1)Section 205

38[***] 39]***] salary) to a nonresident considers that the whole of such sum would not be income chargeable in the case of the recipient, he may make an application to the 4£[.Assessing] Officer to determine, n[by general or special order], the appropriate proportion of such sum so chargeable, and upon such determination, tax shall be deducted under

Deemed Dividend4
Addition to Income4

KAMAT CONSTRUCTION PVT. LTD,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

In the result the three appeals ITA

ITA 137/PAN/2023[2007-08]Status: DisposedITAT Panaji02 Apr 2026AY 2007-08

Bench: Shri Pavan Kumar Gadale & Shri Gd Padmahshalii T A. No.137,138,139&140/Pan/2023 (A.Y. 2007-08, 2009-10,2010-11&2011-12) Kamat Construction Pvt The Assistant Ltd., F/2, Indira Vs. Commissioner Of Apartments, Income Tax, Circle Caetanoalburquerque 1(1),Panaji, Road, Panaji, Goa-403001. Goa-403001. Pan.No. Aaack8135H (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 132Section 142(1)Section 143(1)Section 143(3)Section 153ASection 2(22)(e)Section 27Section 271(1)Section 271A

271(1) (C) of the Act was stated to be initiated. The assessee preferred as appeal against the order u/s 143(3) r.w.s. 153A of the Act before the Commissioner of Income Tax (Appeals)-1 against the impugned assessment order. The Ld. Commissioner of Income Tax (Appeals) passed an order dated 28-08-2015 deleting the additions made on account

KAMAT CONSTRUCTION PVT LTD,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

In the result the three appeals ITA

ITA 140/PAN/2023[2011-12]Status: DisposedITAT Panaji02 Apr 2026AY 2011-12

Bench: Shri Pavan Kumar Gadale & Shri Gd Padmahshalii T A. No.137,138,139&140/Pan/2023 (A.Y. 2007-08, 2009-10,2010-11&2011-12) Kamat Construction Pvt The Assistant Ltd., F/2, Indira Vs. Commissioner Of Apartments, Income Tax, Circle Caetanoalburquerque 1(1),Panaji, Road, Panaji, Goa-403001. Goa-403001. Pan.No. Aaack8135H (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 132Section 142(1)Section 143(1)Section 143(3)Section 153ASection 2(22)(e)Section 27Section 271(1)Section 271A

271(1) (C) of the Act was stated to be initiated. The assessee preferred as appeal against the order u/s 143(3) r.w.s. 153A of the Act before the Commissioner of Income Tax (Appeals)-1 against the impugned assessment order. The Ld. Commissioner of Income Tax (Appeals) passed an order dated 28-08-2015 deleting the additions made on account

KAMAT CONSTRUCTION PVT LTD,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

In the result the three appeals ITA

ITA 139/PAN/2023[2010-11]Status: DisposedITAT Panaji02 Apr 2026AY 2010-11

Bench: Shri Pavan Kumar Gadale & Shri Gd Padmahshalii T A. No.137,138,139&140/Pan/2023 (A.Y. 2007-08, 2009-10,2010-11&2011-12) Kamat Construction Pvt The Assistant Ltd., F/2, Indira Vs. Commissioner Of Apartments, Income Tax, Circle Caetanoalburquerque 1(1),Panaji, Road, Panaji, Goa-403001. Goa-403001. Pan.No. Aaack8135H (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 132Section 142(1)Section 143(1)Section 143(3)Section 153ASection 2(22)(e)Section 27Section 271(1)Section 271A

271(1) (C) of the Act was stated to be initiated. The assessee preferred as appeal against the order u/s 143(3) r.w.s. 153A of the Act before the Commissioner of Income Tax (Appeals)-1 against the impugned assessment order. The Ld. Commissioner of Income Tax (Appeals) passed an order dated 28-08-2015 deleting the additions made on account

KAMAT CONSTRUCTION PVT. LTD,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PANAJI

In the result the three appeals ITA

ITA 138/PAN/2023[2009-10]Status: DisposedITAT Panaji02 Apr 2026AY 2009-10

Bench: Shri Pavan Kumar Gadale & Shri Gd Padmahshalii T A. No.137,138,139&140/Pan/2023 (A.Y. 2007-08, 2009-10,2010-11&2011-12) Kamat Construction Pvt The Assistant Ltd., F/2, Indira Vs. Commissioner Of Apartments, Income Tax, Circle Caetanoalburquerque 1(1),Panaji, Road, Panaji, Goa-403001. Goa-403001. Pan.No. Aaack8135H (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 132Section 142(1)Section 143(1)Section 143(3)Section 153ASection 2(22)(e)Section 27Section 271(1)Section 271A

271(1) (C) of the Act was stated to be initiated. The assessee preferred as appeal against the order u/s 143(3) r.w.s. 153A of the Act before the Commissioner of Income Tax (Appeals)-1 against the impugned assessment order. The Ld. Commissioner of Income Tax (Appeals) passed an order dated 28-08-2015 deleting the additions made on account