Search: penalty u/s 271

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

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Section 26325 Section 27418 Section 271(1)(c)17 Section 153A17 Penalty10 Section 2717 Section 270A6 Section 143(3)4 Section 271A4

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

M/S SHRI RAM POWER & STEEL PVT. LTD.,,KOLKATA vs. ACIY, C.C.1, RANCHI

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

SRI MAKHAN LAL AGRWAL,WEST SINGHBHUM vs. ACIT CIR-3, JSTR

BABITA JALAN,RANCHI vs. ACIT, C.C.-2, RANCHI

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

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

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

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

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

M/S KRISH CONSTRUCTION,RANCHI vs. DCIT,CIRCLE-1, RANCHI