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3 results for “penalty u/s 271”+ Section 171clear

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Key Topics

Section 1487Section 234E5Section 1474Section 271(1)(b)3Section 149(1)(c)2Section 1492Penalty2Limitation/Time-bar2

SHRI AJAYBHAI MUGATRLAL PANDYA,RAJKOT vs. THE ITO, WARD-1(1), RAJKOT

In the result, appeal of the assessee is allowed

ITA 167/RJT/2019[2006-07]Status: DisposedITAT Rajkot14 Sept 2022AY 2006-07

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2006-07

For Appellant: Written SubmissionFor Respondent: Shri B.D. Gupta, DR
Section 143(3)Section 144Section 147Section 148Section 271(1)Section 271(1)(b)

Section 271(1)(b) of the Act. 4. Being aggrieved by the penalty order, the assessee filed appeal before the CIT(A). The CIT(A) partly allowed the appeal of the assessee. 5. Ld. DR relied upon the assessment order, penalty order and the order of the CIT(A). 6. The Ld. AR has given written submissions before

THE ACIT-CENTRAL CIRCLE-2, RAJKOT vs. SHRI VICKY BALKRISHNA MEHTA, RAJKOT

The appeal of the Revenue is dismissed

ITA 130/RJT/2020[2004-05]Status: DisposedITAT Rajkot22 Feb 2023AY 2004-05

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal"नधा"रणवष"/Assessment Year: 2004-05 Assistant Commissioner Of Vs. Shri Vicky Balkrishna Mehta, Income-Tax, 7Th Floor, Mansrovar Central Circle-2, Apartment, Royal Park, Rajkot Kalawad Road, Rajkot Pan : Agqpm 6495 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28.11.2022 घोषणा क" तार"ख /Date Of Pronouncement: 22.02.2023 आदेश/O R D E R Per Annapurna Gupta: This Appeal Is Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad (Hereinafter Referred To As “Cit(A)”) Dated 22.01.2020 Passed U/S 250(6) Of The Income-Tax Act, 1961, (Hereinafter Referred To As “The Act”) For Assessment Year (Ay) 2004-05. 2. The Grounds Of Appeal Raised By The Revenue Read As Under:

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR
Section 147Section 148Section 149Section 149(1)(c)Section 149(3)Section 250(6)

171 (6) of the Income Tax Act was prospective and inapplicable for any assessment year prior to 1st April, 1962, the date on which the Act came into force and observed that: "11. Now it is a well settled rule of interpretation hallowed by time and sanctified by judicial decisions that, unless the terms of a statute expressly so provide

VIMALBHAI MOHANBHAI NARIYA PROP. S.M. CORPORATION,,JAMNAGAR vs. THE INCOME TAX OFFICER, TDS-3, , JAMNAGAR

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

ITA 359/RJT/2018[2013-14]Status: DisposedITAT Rajkot19 May 2025AY 2013-14

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./ Ita No. 359/Rjt/2018 िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing)

For Appellant: Shri V. P. Sutaria, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 206Section 206CSection 206C(1)Section 234ESection 234eSection 260CSection 44A

171/- u/s. 234E of the I. T. Act. That the Assessing Officer has not considered sec. 260C(1A) of the Act. If the scrap is sold to the manufactures of brass parts then there is no liability to collect TCS. No manufactures will agree to pay the amount of TCS. As no TCS is collectible then there is no question