Search: penalty u/s 271

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Section 271(1)(c)20 Section 153A17 Section 2637 Section 132(1)6 Addition to Income4 Search & Seizure3 Undisclosed Income3 Section 271A2 Section 274

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

In the result, all the appeals filed by the assessee are allowed and copy of common order passed is to be placed on respective case files

ITA 16/RAN/2020[2010-11]Status: DisposedITAT Ranchi17 Feb 2023AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 132(1)Section 153ASection 271(1)(c)Section 271ASection 274Section 80G

loss of revenue. The penalty under the said section is a civil liability. Willful concealment is not an essential ingredient for attracting the civil liability as is the case in the matter of prosecution under section 276C. While considering an appeal against an order made under section 271(1)(c) what is required to be examined is the record which

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

PADAM KUMAR JAIN,RANCHI vs. DCIT, CENTRAL CIRCLE-1, RANCHI

SHRI AJAY KUMARS/O SHRI KISAN BHAGWAT,HAZARIBAGH vs. ITO WARD-2(5), HAZARIBAGH

SRI AJAY KUMAR ,HAZARIBAGH vs. ITO WARD-1(1), HAZARIBAGH

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA