Search: penalty u/s 271

6 results for “penalty u/s 271”+ Section 21(5)clear

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Section 26318 Section 271(1)(c)10 Section 153A9 Section 270A6 Penalty6 Section 132(1)3 Section 143(2)3 Addition to Income3 Search & Seizure

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)

section 271(1)(c) penalty proceedings had been initiated, i.e., the notice failed to specify whether the penalty was imposed for concealment of income, furnishing inaccurate particulars, or both. As such the entire penalty proceeding is void-ab-initio and liable to be quashed. 4. For that Ld. AO and the Ld. CIT(A) have erred on facts

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

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

JOKHIRAM DURGADUTT,RANCHI vs. DCIT, CIRCLE-1, RANCHI

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

RAMESH KUMAR SINGH,RANCHI vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), PATNA, RANCHI

PR. CIT (C), PATNA, PATNA vs. RAMESH KUMAR SINGH, RANCHI

RAMESH KUMAR SINGH,RANCHI vs. PR. CIT(C), PATNA, PATNA