Search: penalty u/s 271

1 result for “penalty u/s 271”+ Section 268Aclear

Sorted by relevance

Ahmedabad11 Delhi9 Mumbai6 Jaipur3 Lucknow2 Indore1 Amritsar1 Raipur1

Key Topics

Section 271(1)(c)8 Section 271(1)2 Section 1472 Section 1482

DEPUTY COMMISSIONER OF INCOME TAX 1.1. RAIPUR, RAIPUR vs. RENU BEHL, RAIPUR

The appeal of the revenue is dismissed in terms of our aforesaid observations

ITA 289/RPR/2023[2012-13]Status: DisposedITAT Raipur11 Dec 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.289/Rpr/2023 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: NoneFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 131(1)Section 147Section 148Section 268ASection 271(1)Section 271(1)(c)

penalty imposed by the AO u/s 271(1)(c ) which has direct nexus with the evasion of tax emerged out of claim of bogus LTCG on penny stock by not following the CBDT, New Delhi's Circular No.23 dated 06.09.2019 wherein it has been decided by the Board that notwithstanding anything contained in any of circular issued under section 268A