Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 276C(1)clear

Sorted by relevance

Delhi58 Mumbai51 Pune15 Jaipur12 Kolkata12 Ahmedabad8 Lucknow7 Chennai6 Patna6 Agra4 Karnataka3 Hyderabad2 Rajkot2 Ranchi2 SC2 Indore2 Jodhpur1 Telangana1 Chandigarh1 Panaji1 Bangalore1 Amritsar1

Key Topics

Section 271(1)(c)9 Section 2715 Capital Gains2 Penalty2

SMT. BIJAL DARSHITBHAI PUJARA,,RAJKOT vs. THE DY. COMMR. OF INCOME TAX, CIRCLE-1 (1),, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 292/RJT/2018[2014-15]Status: HeardITAT Rajkot16 May 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Samir Bhuptani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 139Section 139(4)Section 142(1)Section 143(2)Section 271Section 271(1)(c)

271(1)(c) nor any criminal proceedings under section 276C could be allowed. In the case of Bhavinkumar M. Dagli 79 taxmann.com 392 (Gujarat), the jurisdictional Gujarat High Court held that where during assessment proceedings, assessee filed revised return declaring additional income and prior to that Department had no material to show that there was some additional income than income

SMT. BIJAL DARSHITBHAI PUJARA,,RAJKOT vs. THE DY. COMMR. OF INCOME TAX, CIRCLE-1 (1),, RAJKOT

SMT. BIJAL DARSHITBHAI PUJARA,,RAJKOT vs. THE DY. COMMR. OF INCOME TAX, CIRCLE-1 (1),, RAJKOT

SHRI AJAYBHAI ISHWARLAL GOGIA,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD-1 (2) (5), RAJKOT