Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 191clear

Sorted by relevance

Delhi175 Mumbai102 Chennai48 Raipur36 Jaipur32 Bangalore20 Nagpur17 Hyderabad17 Rajkot13 Lucknow7 Kolkata6 Allahabad6 Indore6 Dehradun5 Guwahati5 Chandigarh4 Cuttack4 Agra3 Pune2 Amritsar2 Ranchi2 Cochin1 Surat1

Key Topics

Section 271(1)(c)20 Section 153A10 Section 132(1)6 Section 271A2 Section 2742 Section 80G2 Penalty2 Addition to Income2 Search & Seizure

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

191 Taxman 179 (Delhi)/ [2010] 327 ITR 510 (Delhi)/[2010] 233 CTR 465 held that If assessee makes a claim which is not only incorrect in law, but is also wholly without any basis and explanation furnished by him for making such a claim is not found to be bona fide, Explanation 1 to section 271(1)(c) would come