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600 results for “section 68”+ Section 12(1)(C)clear

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Key Topics

Section 143(3)78Section 6869Addition to Income66Section 14836Section 26332Disallowance26Section 13224Section 143(2)23Section 14720Section 153C

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 738/PUN/2016[2008-09]Status: DisposedITAT Pune15 May 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

12. We find that the issue has been decided by the Tribunal in the case of Satish Dondulal Parakh Vs. ACIT (supra). In such case also, penalty proceedings were initiated without mentioning any of the limbs of section 271(1)(c) of the Act and penalty was levied for concealing particulars of income for furnishing inaccurate particulars

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Survey u/s 133A17
Penalty16

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 739/PUN/2016[2010-11]Status: DisposedITAT Pune15 May 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

12. We find that the issue has been decided by the Tribunal in the case of Satish Dondulal Parakh Vs. ACIT (supra). In such case also, penalty proceedings were initiated without mentioning any of the limbs of section 271(1)(c) of the Act and penalty was levied for concealing particulars of income for furnishing inaccurate particulars

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 737/PUN/2016[2006-07]Status: DisposedITAT Pune15 May 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

12. We find that the issue has been decided by the Tribunal in the case of Satish Dondulal Parakh Vs. ACIT (supra). In such case also, penalty proceedings were initiated without mentioning any of the limbs of section 271(1)(c) of the Act and penalty was levied for concealing particulars of income for furnishing inaccurate particulars

PRAKASH RAMAN CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 740/PUN/2016[2011-12]Status: DisposedITAT Pune15 May 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

12. We find that the issue has been decided by the Tribunal in the case of Satish Dondulal Parakh Vs. ACIT (supra). In such case also, penalty proceedings were initiated without mentioning any of the limbs of section 271(1)(c) of the Act and penalty was levied for concealing particulars of income for furnishing inaccurate particulars

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 746/PUN/2016[2010-11]Status: DisposedITAT Pune11 May 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

12. We find that the issue has been decided by the Tribunal in the case of Satish Dondulal Parakh Vs. ACIT (supra). In such case also, penalty proceedings were initiated without mentioning any of the limbs of section 271(1)(c) of the Act and penalty was levied for concealing particulars of income for furnishing inaccurate particulars

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 745/PUN/2016[2009-10]Status: DisposedITAT Pune11 May 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

12. We find that the issue has been decided by the Tribunal in the case of Satish Dondulal Parakh Vs. ACIT (supra). In such case also, penalty proceedings were initiated without mentioning any of the limbs of section 271(1)(c) of the Act and penalty was levied for concealing particulars of income for furnishing inaccurate particulars

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 742/PUN/2016[2006-07]Status: DisposedITAT Pune11 May 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

12. We find that the issue has been decided by the Tribunal in the case of Satish Dondulal Parakh Vs. ACIT (supra). In such case also, penalty proceedings were initiated without mentioning any of the limbs of section 271(1)(c) of the Act and penalty was levied for concealing particulars of income for furnishing inaccurate particulars

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 747/PUN/2016[2011-12]Status: DisposedITAT Pune11 May 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

12. We find that the issue has been decided by the Tribunal in the case of Satish Dondulal Parakh Vs. ACIT (supra). In such case also, penalty proceedings were initiated without mentioning any of the limbs of section 271(1)(c) of the Act and penalty was levied for concealing particulars of income for furnishing inaccurate particulars

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 744/PUN/2016[2008-09]Status: DisposedITAT Pune11 May 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

12. We find that the issue has been decided by the Tribunal in the case of Satish Dondulal Parakh Vs. ACIT (supra). In such case also, penalty proceedings were initiated without mentioning any of the limbs of section 271(1)(c) of the Act and penalty was levied for concealing particulars of income for furnishing inaccurate particulars

MEGHA PRAKASH CHAUDHARI,,NASHIK vs. INCOME-TAX OFFICER,,

In the result, all the appeals of assessee are allowed

ITA 743/PUN/2016[2007-08]Status: DisposedITAT Pune11 May 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.737 To 740/Pun/2016 यििाारण वषा / Assessment Years : 2006-07, 2008-09, 2010-11 & 2011-12 Prakash Raman Chaudhari, Garden View Bunglow, Saptashrungi Colony, Old Gangapur Naka, अऩीऱाथी/Appellant Nashik – 422005 …. Pan:Aajpc9817C Vs. The Income Tax Officer (Central)-I, …. प्रत्यथी / Respondent Nashik

For Appellant: Shri Kishore Phadke
Section 132Section 133ASection 153ASection 271(1)(c)

12. We find that the issue has been decided by the Tribunal in the case of Satish Dondulal Parakh Vs. ACIT (supra). In such case also, penalty proceedings were initiated without mentioning any of the limbs of section 271(1)(c) of the Act and penalty was levied for concealing particulars of income for furnishing inaccurate particulars

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 95/PUN/2016[2009-10]Status: DisposedITAT Pune27 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

12. The tabulated details of declaration made under section 132(4) of the Act in the hands of different persons are available at page 26 of Paper Book. The assessee Mrs. Vasundhara S. Joshi had offered ₹ 7,30,000/- as additional income in financial year year 2009-10 and ₹ 14,50,000/- plus ₹ 3 lakhs in financial year

JOSHI WADEWALE PRABHAT CINEMA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 102/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

12. The tabulated details of declaration made under section 132(4) of the Act in the hands of different persons are available at page 26 of Paper Book. The assessee Mrs. Vasundhara S. Joshi had offered ₹ 7,30,000/- as additional income in financial year year 2009-10 and ₹ 14,50,000/- plus ₹ 3 lakhs in financial year

MRS. VASUNDHARA SHAILESH JOSHI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 96/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

12. The tabulated details of declaration made under section 132(4) of the Act in the hands of different persons are available at page 26 of Paper Book. The assessee Mrs. Vasundhara S. Joshi had offered ₹ 7,30,000/- as additional income in financial year year 2009-10 and ₹ 14,50,000/- plus ₹ 3 lakhs in financial year

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 99/PUN/2016[2009-10]Status: DisposedITAT Pune27 Mar 2018AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

12. The tabulated details of declaration made under section 132(4) of the Act in the hands of different persons are available at page 26 of Paper Book. The assessee Mrs. Vasundhara S. Joshi had offered ₹ 7,30,000/- as additional income in financial year year 2009-10 and ₹ 14,50,000/- plus ₹ 3 lakhs in financial year

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 100/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

12. The tabulated details of declaration made under section 132(4) of the Act in the hands of different persons are available at page 26 of Paper Book. The assessee Mrs. Vasundhara S. Joshi had offered ₹ 7,30,000/- as additional income in financial year year 2009-10 and ₹ 14,50,000/- plus ₹ 3 lakhs in financial year

JOSHI WADEWALE HADAPSAR,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 105/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

12. The tabulated details of declaration made under section 132(4) of the Act in the hands of different persons are available at page 26 of Paper Book. The assessee Mrs. Vasundhara S. Joshi had offered ₹ 7,30,000/- as additional income in financial year year 2009-10 and ₹ 14,50,000/- plus ₹ 3 lakhs in financial year

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 13/PUN/2013[2004-05]Status: DisposedITAT Pune28 Feb 2018AY 2004-05

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

68 in respect of share application money received from non-existent subscribers, was to be set aside. 3.2.3 Since the taxation of the amount of Rs.8,10,000/- u/s.153A of the Act itself does not have legal basis, the penalty u/s.271(1)(c) of the Act levied in respect of this amount is bad in law. 3.3 While dealing with

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 12/PUN/2013[2003-04]Status: DisposedITAT Pune28 Feb 2018AY 2003-04

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

68 in respect of share application money received from non-existent subscribers, was to be set aside. 3.2.3 Since the taxation of the amount of Rs.8,10,000/- u/s.153A of the Act itself does not have legal basis, the penalty u/s.271(1)(c) of the Act levied in respect of this amount is bad in law. 3.3 While dealing with

SANJAY D. KAKADE,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AHMEDNAGAR

In the result, all the appeals of the assessee for A

ITA 15/PUN/2013[2006-07]Status: DisposedITAT Pune28 Feb 2018AY 2006-07

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

68 in respect of share application money received from non-existent subscribers, was to be set aside. 3.2.3 Since the taxation of the amount of Rs.8,10,000/- u/s.153A of the Act itself does not have legal basis, the penalty u/s.271(1)(c) of the Act levied in respect of this amount is bad in law. 3.3 While dealing with

M/S KAKADE CONSTRUCTION COMPANY,PUNE vs. ACIT, PUNE

In the result, all the appeals of the assessee for A

ITA 102/PUN/2013[2008-09]Status: DisposedITAT Pune28 Feb 2018AY 2008-09

Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"

For Respondent: Sri Achal Sharma, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

68 in respect of share application money received from non-existent subscribers, was to be set aside. 3.2.3 Since the taxation of the amount of Rs.8,10,000/- u/s.153A of the Act itself does not have legal basis, the penalty u/s.271(1)(c) of the Act levied in respect of this amount is bad in law. 3.3 While dealing with