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3 results for “penalty u/s 271”+ Section 196clear

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Key Topics

Section 270A8Section 1487Section 139(5)6Section 139(1)4Section 69B4Section 1473Section 271(1)(c)3Section 143(3)3Deduction3

KISHOR DIGAMBAR PATIL,NASHIK vs. INCOME TAX OFFICER, WARD-2(1), NASHIK, NASHIK

Appeals are allowed in above terms

ITA 54/PUN/2023[2017-18]Status: DisposedITAT Pune23 Jun 2023AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 54 & 55/Pun/2023 निर्धारण वषा / Assessment Year : 2017-18 & 2018-19 Kishor Digambar Patil, 03, Saras Apartment, Patil Lane 04, College Rd., Nashik – 422005 Pan: Aarpp2052J . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Shri Shardul Sonawane & Ms Abhilasha PawarFor Respondent: Shri Ramnath Murkunde
Section 133ASection 139(1)Section 139(5)Section 147Section 148Section 250Section 270ASection 271(1)(c)

271(1)(c) of the Act by the Hon’ble Supreme Court in ‚Dilip N Shroff Vs JCIT‛ reported in 291 ITR 519 (SC) and ‚Ashok Pai Vs CIT‛ reported at 292 ITR 11(SC), further by Jurisdictional Bombay High Court in plethora judgements including ‚CIT Vs Samson Pericherry‛, ‚PCIT Vs Goa Dorado‛ and ‚PCIT Vs New Era Sova Mine

Penalty3
Addition to Income3
Survey u/s 133A2

KISHOR DIGAMBAR PATIL,NASHIK vs. INCOME TAX OFFICER,WARD-2(1),NASHIK, NASHIK

Appeals are allowed in above terms

ITA 55/PUN/2023[2018-19]Status: DisposedITAT Pune23 Jun 2023AY 2018-19

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 54 & 55/Pun/2023 निर्धारण वषा / Assessment Year : 2017-18 & 2018-19 Kishor Digambar Patil, 03, Saras Apartment, Patil Lane 04, College Rd., Nashik – 422005 Pan: Aarpp2052J . . . . . . . अपऩलधर्थी / Appellant

For Appellant: Shri Shardul Sonawane & Ms Abhilasha PawarFor Respondent: Shri Ramnath Murkunde
Section 133ASection 139(1)Section 139(5)Section 147Section 148Section 250Section 270ASection 271(1)(c)

271(1)(c) of the Act by the Hon’ble Supreme Court in ‚Dilip N Shroff Vs JCIT‛ reported in 291 ITR 519 (SC) and ‚Ashok Pai Vs CIT‛ reported at 292 ITR 11(SC), further by Jurisdictional Bombay High Court in plethora judgements including ‚CIT Vs Samson Pericherry‛, ‚PCIT Vs Goa Dorado‛ and ‚PCIT Vs New Era Sova Mine

JIVARAM MAGAJI CHAOUDHARY,PUNE vs. ACIT,CIRCLE 7, PUNE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1392/PUN/2024[2012-13]Status: DisposedITAT Pune25 Mar 2025AY 2012-13

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1392/Pun/2024 िनधा"रण वष" / Assessment Year : 2012-13 Jivaram Magaji Chaoudhary, Vs. Acit, Circle-7, Pune. Plot No.4, Road No.5, Snehdeep Palace, Tingrenagar, Pune- 411032. Pan : Aalpc3973B Appellant Respondent Assessee By : Shri V. L. Jain Revenue By Shri Uma Shankar Prasad : Date Of Hearing : 26.12.2024 Date Of Pronouncement : 25.03.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.03.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2012-13. 2. There Is A Delay Of 48 Days In Filing Of The Present Appeal. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Along With An Affidavit. We Are Satisfied With The Explanation Of The Assessee That He Was Prevented By Reasonable

For Appellant: Shri V. L. Jain
Section 143(3)Section 147Section 148Section 153ASection 271(1)(c)Section 68Section 69BSection 69C

penalty proceedings under section 271(1)(c) of the Act is hereby initiated for furnishing inaccurate particulars of income. (Add: Rs 68,32,775/-) 6. After careful perusal of the submissions provided by the assessee, the income of the assessee is being computed as below: Sl. No. Particulars Amount (in Rs.) 1 Income as per return