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3 results for “penalty u/s 271”+ Section 80Cclear

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Jaipur35Delhi21Mumbai8Kolkata4Lucknow4Pune3Visakhapatnam2Amritsar2Indore2Raipur2Ahmedabad2Nagpur2Hyderabad1Cochin1

Key Topics

Section 271(1)(c)7Section 1473Section 1483Section 80C2Section 102Section 10(14)2Exemption2TDS2Addition to Income2Natural Justice

SHASHIKANT SUKDEO AMBEKAR,10, SADGURUNAGAR , NASIK 422007, MAHARASHTRA , INDIA vs. INCOME TAX OFFICER ITO WARD 2(1),NASHIK/, KENDRIYA RAJASWA BHAVAN,GADKARI CHOWK,AGRA ROAD,NASHIK

In the result, appeal of the assessee is dismissed

ITA 364/PUN/2023[2016-17]Status: DisposedITAT Pune21 Jul 2023AY 2016-17

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.364/Pun/2023 िनधा"रण वष" / Assessment Years : 2016-17 Shashikant Sukdeo Ambekar, The Income Tax Officer, 10, Sadgurunagar, Vs Ward-2(1), Nashik. Nashik – 422007. Pan: Aavpa 6177 F Appellant / Assessee Respondent / Revenue Assessee By Shri Suresh Gawali – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 03/05/2023 Date Of Pronouncement 21/07/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeal)National Faceless Appeal Centre, Delhi Dated 31.01.2023 Emanating From The Penalty Order Dated 17.01.2022 Under Section 271(1)(C) Of The Income Tax Act, 1961 For The A.Y.2016-17. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Learned Cit Is Not Justified In Raising Penalty U/S 271(1)(C) Of Rs.1,33,020/- On The Ground That The Assesses Has Furnish Inaccurate Particulars Of Income Without Appreciating That The Said Levy Of Penalty Was Riot Justified In Law. Shashikant Sukdeo Ambekar [A]

Section 147Section 148Section 271(1)(c)Section 80CSection 80DSection 80T
2
Condonation of Delay2

penalty u/s 271(1)(c) was not justified in 'dew of the explanation offered by the assesses.” Brief Facts of the case : 2. The assessee is an individual. The Assessee filed Original Return of Income electronically on 02/08/2016 for A.Y.2016-17 declaring total income of Rs.7,05,190/-. In the original return the assessee had claimed deduction under Chapter

PRITAM SHRIKANT PARVATKAR,PUNE vs. DCIT, CIR-12, PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 2525/PUN/2025[2015-16]Status: DisposedITAT Pune15 Dec 2025AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2525 & 2526/Pun/2025 िनधा"रण वष" / Assessment Year : 2015-16 Pritam Shrikant Parvatkar, Vs. Dcit, Circle-12, Pune. 19, Jaydeo Nagar, Sinhgad Road, Pune- 411030. Pan : Abqpp3304F Appellant Respondent Assessee By : Shri Vimal Punmiya Shri Vishvjeet Nagda Revenue By : Shri Manoj Tripathi Date Of Hearing : 08.12.2025 Date Of Pronouncement : 15.12.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 08.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16 Respectively. 2. Since Identical Facts Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2526/Pun/2025 For Adjudication.

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Manoj Tripathi
Section 10Section 10(14)Section 147

80C of the Income Tax Act, 1961, aggregate allowances of Rs. 1,50,000 and deduction of Rs. 26,387 for the Health Insurance under the provisions of Section 80D of the Income Tax Act, 1961, for the year under appeal after applying the provisions of the Income Tax Act, 1961 in the case of the Appellant. 4.2 The appellant

PRITAM SHRIKANT PARVATKAR,PUNE vs. DCIT, CIRCLE-12, PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 2526/PUN/2025[2015-16]Status: DisposedITAT Pune15 Dec 2025AY 2015-16

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2525 & 2526/Pun/2025 िनधा"रण वष" / Assessment Year : 2015-16 Pritam Shrikant Parvatkar, Vs. Dcit, Circle-12, Pune. 19, Jaydeo Nagar, Sinhgad Road, Pune- 411030. Pan : Abqpp3304F Appellant Respondent Assessee By : Shri Vimal Punmiya Shri Vishvjeet Nagda Revenue By : Shri Manoj Tripathi Date Of Hearing : 08.12.2025 Date Of Pronouncement : 15.12.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 08.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment Year 2015-16 Respectively. 2. Since Identical Facts Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2526/Pun/2025 For Adjudication.

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Manoj Tripathi
Section 10Section 10(14)Section 147

80C of the Income Tax Act, 1961, aggregate allowances of Rs. 1,50,000 and deduction of Rs. 26,387 for the Health Insurance under the provisions of Section 80D of the Income Tax Act, 1961, for the year under appeal after applying the provisions of the Income Tax Act, 1961 in the case of the Appellant. 4.2 The appellant