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11 results for “penalty u/s 271”+ Section 46Aclear

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Delhi212Mumbai131Jaipur60Ahmedabad56Kolkata26Hyderabad26Allahabad19Pune18Amritsar13Indore12Chandigarh12Chennai12Rajkot11Lucknow11Bangalore9Agra9Raipur7Guwahati5Dehradun5Surat5Cochin4Panaji3Visakhapatnam2Jodhpur2Patna1SC1Jabalpur1Varanasi1Gauhati1

Key Topics

Section 153A88Section 143(3)19Section 271(1)(c)16Penalty11Section 143(2)9Section 1328Section 2713Addition to Income3Section 68

PREMILABA RAMDE vs. INH JADEJA,RAJKOTVS.THE ITO, WARD-2 (1) (1), RAJKOT, RAJKOT

In the result, the appeal filed by the Assessee is dismissed

ITA 34/RJT/2023[2012-13]Status: DisposedITAT Rajkot31 Oct 2023AY 2012-13

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 142Section 143(3)Section 148Section 271Section 271(1)(b)Section 69A

section 271[1][b] for non- compliance of statutory notice issued u/s.142[1] of the Act and thereby imposed penalty for a sum of Rs. 10,000/-. 2.3. Aggrieved against the same the assessee filed an appeal before National Faceless Appeal Centre, Delhi. The Ld CIT[A] after considering in detailed the submissions of the assessee and deliberate non-compliance

2
Section 1422

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 712/RJT/2010[2001-02]Status: DisposedITAT Rajkot21 Oct 2019AY 2001-02

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

46A. Hence, this ground of appeal is rejected. 19. In the result, appeal of the assessee is partly allowed. 20. Now we take ITA No.388/Rjt/2013. 21. In this appeal, grievance of the assessee is that the ld.CIT(A) has erred in confirming the penalty of Rs.28,30,000/- imposed under section 271(1)(c) of the Act. We find that

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 713/RJT/2010[2005-06]Status: DisposedITAT Rajkot21 Oct 2019AY 2005-06

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

46A. Hence, this ground of appeal is rejected. 19. In the result, appeal of the assessee is partly allowed. 20. Now we take ITA No.388/Rjt/2013. 21. In this appeal, grievance of the assessee is that the ld.CIT(A) has erred in confirming the penalty of Rs.28,30,000/- imposed under section 271(1)(c) of the Act. We find that

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 715/RJT/2010[2007-08]Status: DisposedITAT Rajkot21 Oct 2019AY 2007-08

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

46A. Hence, this ground of appeal is rejected. 19. In the result, appeal of the assessee is partly allowed. 20. Now we take ITA No.388/Rjt/2013. 21. In this appeal, grievance of the assessee is that the ld.CIT(A) has erred in confirming the penalty of Rs.28,30,000/- imposed under section 271(1)(c) of the Act. We find that

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 388/RJT/2013[2001-02]Status: DisposedITAT Rajkot21 Oct 2019AY 2001-02

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

46A. Hence, this ground of appeal is rejected. 19. In the result, appeal of the assessee is partly allowed. 20. Now we take ITA No.388/Rjt/2013. 21. In this appeal, grievance of the assessee is that the ld.CIT(A) has erred in confirming the penalty of Rs.28,30,000/- imposed under section 271(1)(c) of the Act. We find that

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 714/RJT/2010[2006-07]Status: DisposedITAT Rajkot21 Oct 2019AY 2006-07

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

46A. Hence, this ground of appeal is rejected. 19. In the result, appeal of the assessee is partly allowed. 20. Now we take ITA No.388/Rjt/2013. 21. In this appeal, grievance of the assessee is that the ld.CIT(A) has erred in confirming the penalty of Rs.28,30,000/- imposed under section 271(1)(c) of the Act. We find that

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 389/RJT/2013[2005-06]Status: DisposedITAT Rajkot21 Oct 2019AY 2005-06

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

46A. Hence, this ground of appeal is rejected. 19. In the result, appeal of the assessee is partly allowed. 20. Now we take ITA No.388/Rjt/2013. 21. In this appeal, grievance of the assessee is that the ld.CIT(A) has erred in confirming the penalty of Rs.28,30,000/- imposed under section 271(1)(c) of the Act. We find that

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 390/RJT/2013[2006-07]Status: DisposedITAT Rajkot21 Oct 2019AY 2006-07

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

46A. Hence, this ground of appeal is rejected. 19. In the result, appeal of the assessee is partly allowed. 20. Now we take ITA No.388/Rjt/2013. 21. In this appeal, grievance of the assessee is that the ld.CIT(A) has erred in confirming the penalty of Rs.28,30,000/- imposed under section 271(1)(c) of the Act. We find that

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 391/RJT/2013[2007-08]Status: DisposedITAT Rajkot21 Oct 2019AY 2007-08

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

46A. Hence, this ground of appeal is rejected. 19. In the result, appeal of the assessee is partly allowed. 20. Now we take ITA No.388/Rjt/2013. 21. In this appeal, grievance of the assessee is that the ld.CIT(A) has erred in confirming the penalty of Rs.28,30,000/- imposed under section 271(1)(c) of the Act. We find that

SUBHAS HANSARAJ NANDU,BHACHAU, KUTCH vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is allowed

ITA 9/RJT/2024[2010-11]Status: DisposedITAT Rajkot05 Jun 2025AY 2010-11

Bench: Dr. Arjun Lal Saini(Hybrid Hearing) Assessment Year: (2010-11) Subhas Hansaraj Nandu Vs. National Faceless Assessment Opp:Shambhu Maharaj Bungalow Centre, Delhi. Bhachau, Gujarat. Pan : Afrpn 0720 J (Assessee) (Respondent) "नधा"रती क" ओर से/Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr.Dr

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr.DR
Section 142(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 274Section 68

section 271(1)(c) of the Act. 6.Aggrieved by the order of the assessing officer, the assessee carried the matter in appeal before the Ld. CIT(A), who has confirmed the penalty imposed by the assessing officer. The Ld. CIT(A) noticed that assessee had given no reasons as to why this additional evidence could be produced at the assessment

SHRI SUBIR YUDHISTHIR DAS,BELAPUR, THANE (MAHARASTRA) vs. THE CIT(A)-13, AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 19/RJT/2022[2012-13]Status: DisposedITAT Rajkot09 Jun 2023AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Kushiram Jadhvani, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 246ASection 271

penalty proceedings u/s. 271 (1) © of the Act without appreciating the fact that the appellant denies his liability to the same. 7. During the course of Assessment the appellant has submitted all the documents related to his status of NRI and sources of Income, the Investment was made in shares out of Appellant Salary Income which was earned