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7 results for “penalty u/s 271”+ Section 153B(1)(b)clear

Sorted by relevance

Delhi205Mumbai122Jaipur69Allahabad37Bangalore37Chennai26Kolkata25Pune22Chandigarh20Ahmedabad14Dehradun8Agra7Rajkot7Guwahati6Nagpur6Raipur6Hyderabad5Surat5Lucknow4Karnataka3Cuttack3Visakhapatnam1

Key Topics

Section 271(1)(c)13Section 153D11Section 2547Penalty7Addition to Income7Section 2746Deduction6Limitation/Time-bar6Section 172(4)

M/S. UNITED ENGINEERS, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAJKOT, RAJKOT

In the result, the above appeals of the assessee are partly allowed

ITA 305/RJT/2018[2012-13]Status: DisposedITAT Rajkot08 Jul 2021AY 2012-13

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri P.C. Yadav, with Shri Dinesh Ruprelia, A.RsFor Respondent: Shri Om Prakash Singh, CIT, D.R
Section 153DSection 254Section 271(1)(C)Section 271(1)(c)Section 274

penalty proceedings can be initiated under section 271(1)(c) of the Act. In the present case, the assessee has filed the income tax return under the provisions of section 153C of the Act declaring income of Rs. 4,43,340.00 which was accepted in the assessment framed under section 153C read with section 143(3) of the Act vide

3

M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed

ITA 308/RJT/2018[2012-13]Status: DisposedITAT Rajkot08 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

penalty proceeding can be initiated under section 271(1)(c) of the Act based on invalid assessment order. 13.1 The procedure under section 153D provides that where the assessment order u/s 153A(1)(b) or 153B

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

ITA 310/RJT/2018[2014-15]Status: DisposedITAT Rajkot08 Nov 2023AY 2014-15

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

penalty proceeding can be initiated under section 271(1)(c) of the Act based on invalid assessment order. 13.1 The procedure under section 153D provides that where the assessment order u/s 153A(1)(b) or 153B

M/S. IMPACT FORGING, RAJKOT,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is partly allowed

ITA 307/RJT/2018[2011-12]Status: DisposedITAT Rajkot08 Nov 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

penalty proceeding can be initiated under section 271(1)(c) of the Act based on invalid assessment order. 13.1 The procedure under section 153D provides that where the assessment order u/s 153A(1)(b) or 153B

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

ITA 309/RJT/2018[2013-14]Status: DisposedITAT Rajkot08 Nov 2023AY 2013-14

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

penalty proceeding can be initiated under section 271(1)(c) of the Act based on invalid assessment order. 13.1 The procedure under section 153D provides that where the assessment order u/s 153A(1)(b) or 153B

M/S. IMPACT FORGING, ,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJKOT

In the result, the appeal of the assessee is partly allowed

ITA 311/RJT/2018[2015-16]Status: DisposedITAT Rajkot08 Nov 2023AY 2015-16

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

penalty proceeding can be initiated under section 271(1)(c) of the Act based on invalid assessment order. 13.1 The procedure under section 153D provides that where the assessment order u/s 153A(1)(b) or 153B

SHRI BHARATBHUSHAN KISHANLAL GUPTA,GANDHIDHAM vs. THE ITO- INTERNATIONAL TAXATION , GANDHIDHAM

In the result, the appeal is allowed in the terms indicated above

ITA 269/RJT/2019[2017-18]Status: DisposedITAT Rajkot08 May 2025AY 2017-18

Bench: Dr. Arjun Lalsaini. & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 269/Rjt/2019 (Assessment Year: 2017-18) (Hybrid Hearing) Bharatbhushan Kishanlal Vs. The Income Tax Officer, Gupta, (International Taxation) Prop. Of Aqua Shipping, Suit - Gandhidham – 370210 100, Grain Merchant Association Bldg., 2Nd Floor, Plot No. 297, Wd – 12B, Gandhidham – 370001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afcpg3849N (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr. DR
Section 144CSection 172Section 172(4)Section 172(5)Section 234ASection 271(1)(c)

penalty proceedings u/s 271(1)(c) of the Act, mechanically. 8. The learned Commissioner of Income Tax (Appeals) erred on facts as well as in law in confirming the charging of interest u/s. 234A, 234B, and 234C of the Act, when addition itself not sustainable.” 3. Additional ground raised by the assessee, is as follows: "The Order passed u/s