Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 292clear

Sorted by relevance

Key Topics

Section 27414 Section 271(1)(c)8 Section 2716 Penalty2

SANJAY KUMAR MODI,PATNA vs. ACIT, CENTRAL CIRCLE-3, PATNA

Appeal is allowed

ITA 41/PAT/2019[2012-13]Status: DisposedITAT Patna16 Sept 2020AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A. L. Saini, Am Assessment Year:2012-13 बनाम Sanjay Kumar Modi Acit, Central Circle-3, Patna / 20B, Arya Nagar Colony, Lodi V/S. Katra, Patna City, Patna Pan No.Afupm7073G अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent Shri Indrajit Singh, Cit, Dr

Section 271Section 271(1)(c)Section 274

u/s. 274 of the Act should specifically state as to whether penalty is being proposed to be imposed for concealment of particulars of income or for furnishing inaccurate particulars of income. The Hon’ble High court has further laid down that certain printed form where all the grounds given in section 271 are given would not satisfy the requirement

JOANNA GOKAVI,NEW DELHI vs. ITO, WARD-1, MOTIHARI

Appeal is allowed