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6 results for “penalty u/s 271”+ Section 10(20)clear

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Key Topics

Section 271(1)(c)25Section 271A13Section 153A12Section 27411Section 132(1)7Section 270A6Penalty6Addition to Income5Section 143(3)

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

20,500/- declared in the return u/s 153A. The same was on account of correction of calculation of claim of donation u/s 80G, which does not amounts the concealment. 6. For that other grounds, if any will be argued at the time of hearing.” 2. The brief facts of the case are that in pursuant to warrant of authorization issued

4
Undisclosed Income4
Section 132(4)3
Search & Seizure2

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 17/RAN/2020[2013-14]Status: DisposedITAT Ranchi17 Feb 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

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

20,500/- declared in the return u/s 153A. The same was on account of correction of calculation of claim of donation u/s 80G, which does not amounts the concealment. 6. For that other grounds, if any will be argued at the time of hearing.” 2. The brief facts of the case are that in pursuant to warrant of authorization issued

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, appeal of the assessee is allowed

ITA 208/RAN/2024[2008-09]Status: DisposedITAT Ranchi20 Feb 2026AY 2008-09

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 14ASection 2Section 271Section 271(1)(c)

20,00,000/- (ix) Provisions towards NCWA-VIII ₹ 2,13,49,00,000/- Total Additions/Disallowances ₹ 2,56,30,71,000/- The penalty proceedings under Section 271(1)(c) of the Act were separately initiated with the issue of notice under Section 274 read with section 271(1)(c) of the Act and finally, the Assessing Officer vide the impugned penalty

M/S NANDLAL KESHARDEO,RANCHI vs. ACIT, CENTRAL CIRCLE (1), RANCHI

In the result, this appeal filed by the assessee is allowed

ITA 15/RAN/2025[2016-2017]Status: DisposedITAT Ranchi12 Nov 2025AY 2016-2017

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 132(1)Section 132(4)Section 153ASection 271(1)(c)Section 271ASection 274

Section 271AAB(3) of the Act. In the notice issued to the assessee there is no mention about the various conditions provided u/s 271 AAB of the Act relating to levy of penalty @ 10% or 20

SIDHI VINAYAK METCOM LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMSHEDPUR

In the result, grounds of appeal raised by the appellant are dismissed

ITA 79/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 Jul 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaysidhi Vinayak Metcom Limited, A.C.I.T., C-2, 2Nd Floor, Basant Jamini Road, Jamshedpur. Vs. Contractors Area, Bistupur-831001 (Jharkhand) Pan No. Aaics 3599 K Appellant/ Assessee Respondent/ Revenue

Section 132(4)Section 143(3)Section 27Section 271ASection 274

10 of this submission. ITA 79/Ran/2024 Sidhi Vinayak Metcom Limited Vs ACIT 1.4 That it is further submitted that the penalty notice issued u/s 271AAB of the Act is not in any manner depicting the charge against the assessee as to whether under which clause (a), (b) or (c) of Section 271AAB (1) or Clause (a) or (b) of 271

M/S EKLAVYA ESTATE PVT.LTD.,RANCHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RANCHI, RANCHI

In the result, this appeal of the assessee is allowed

ITA 258/RAN/2024[2018-19]Status: DisposedITAT Ranchi03 Feb 2026AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Eklavya Estate Pvt. Ltd., D.C.I.T., H-95, Harmu Housing Colony, Central Circle-2, Vs. Ranchi-834002 (Jharkhand) Ranchi. Pan No. Aabce 5815 F Appellant/ Assessee Respondent/ Revenue

Section 133ASection 270ASection 274

U/s 270A is uncalled for since the addition in dispute pertains to estimation of Gross Profit @ 10% after rejecting the books of the assessee. We would like to mention that the quantum appeal against the addition made is still (as on date) pending with Id CIT(A) 3 Patna wherein an application under Vivad se Vishwas Scheme 2024 was filed